What is a Payslip?


As an employee, you have the legal right to receive a payslip. Most payslips follow the same format and would contain the same information. Below we will look at a completed payslip to see what it would include.


A wage slip has two sides: earnings on the left and deductions on the right.


Name of the person being paid and their Personal Public Service (PPS) Number - a unique number used to identify the employee for tax purposes.


The date the payslip was issued, including the year.


The payroll week number for the year. There are 52 weeks in a payroll year.


Payslip


Employee Name: PPSN:


Earnings Basic Pay Overtime


Mary Dunphy 1234567A


Date: Week No: Deductions


480.00 PAYE 90.00 PRSI USC


Union Fees Gross Pay 570.00 Total Deductions Net Pay


Basic Pay - The amount earned for normal working hours.


Statutory Deductions (PAYE, PRSI, USC)


Deductions required by law. Every employee must pay these. They fund government services and social welfare.


Overtime - Pay for hours worked above the normal working week.


Other pay that could appear here is a bonus or commission.


Gross pay is the total income earned by the employee before any deductions are taken.


Basic pay + overtime/commission/bonus. Gross Pay = €480 + €90 = €570


Voluntary Deductions (Pension, Union Fees, Cycle To Work)


Optional deductions that the employee agrees to. Not required by law.


Net pay is what the employee actually receives after all deductions have been applied.


Net Pay = Gross Pay – Total Deductions = €570 - €123.20 = €446.80


74.00 22.80 11.40 15.00 123.20 446.80


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STRAND 1


CHAPTER 11:


Understanding payslips and personal tax


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