Tax Documents

P60 Certificate / Employment Detail Summary

PAYE Modernisation has ended the P60 process.

Your 2018 P60 is the last P60 you will receive from your employer (i.e. NUI Galway). You will not receive a P60 from your employer for 2019 or subsequent years.

Instead, from 1 January 2020 you will have access to an Employment Detail Summary in myAccount. It is accessible through the ‘Review your tax’ link in PAYE Services.

This summary contains your pay and statutory deductions for the year as reported by your employer or pension provider. You can create a document to view or print if required. The document can be used as proof of income where required by third parties.

Please see revenue website for further information about this.

Tax Credit and USC Certificate

Tax Credit Certificate (TCC)

This certificate shows the allocation of your tax credits and tax rate bands, as well as the allocation of your USC Rate Bands for each year.

• If you are already registered for Revenues online service, you can access your tax credit certificate by signing in to My Account and clicking on 'Manage your tax 2019' link in 'PAYE Services'. The link to "view my tax credit certificate" is on the top right of the page.
• If you have never registered for Revenue's online service, you should now register for my Account in order to access your tax credit certificate.

Each employee must ensure their tax credit certificate and details recorded on their payslip are correct

The NUI Galway Payroll Office receives totals of your tax credits, tax rate bands, USC rate bands and LPT electronically from Revenue for each employee registered with Revenue.  The onus is on each employee to ensure that their tax credit certificate details are up to date and correct. Any queries pertaining to tax credit certificate must be raised directly by the employee with Revenue.

If there is a difference between the tax credits appearing on your NUI Galway ESS - Time & Pay and those displayed on your tax credit certificate issued by Revenue, please contact the Payroll Office immediately.

Tax Credit Entitlement

Most employees are entitled to a Personal Tax Credit and an Employee Tax Credit. If you notice that you are missing one of these tax credits on your tax credit certificate, you should contact Revenue to ascertain the reason for same.

Some employees may be entitled to other tax credits.

Universal Social Charge (USC) is also shown on your tax credit certificate

• For information on USC please see Revenue Website
• You can notify the Revenue with a request for exemption from USC at any stage in the year when you are sure your earnings will be less than the income limit.
•  If stated on your tax credit certificate that you are exempt from USC but your total income will be more than the income limit for the current tax year, you need to contact the Revenue immediately. Revenue will seek repayment of any underpaid USC in such circumstances.