Last edited: May 5, 2011 I employ a childminder part time to look after my children; she has been working with me since September 2010. She earns under the threshold for income tax and employee PRSI but I have been paying employer PRSI for her and deducting income levy (2010) and USC (2011) as appropriate. Sent in the p35 for her to Revenue by 14 Feb and all seems fine. I have just realised that I should have issued her with a P60 and so had downloaded the template to fill in and print for her today. I called Revenue to check that I am supposed to be filling it in for the entire year (i.e. 1 Jan - 31 Dec 2010) which would involve using her P45 from her previous employer, along with the figures from the P35 I submitted for her, to calcuate the total pay and tax for the year (she worked full time with her last employer, so earned over the threshold and paid tax and employee PRSI in that job). However, the Revenue employer helpline official told me that 'under no circumstances are you to use details from a P45 to fill in a P60' and that I should only fill in the pay, tax and PRSI in respect of her employment with me. But looking at the P60 template, it clearly says to fill in total pay for the year and total tax for the year under (A) Pay and (B) Tax, while under (C) PRSI, it seems to relate just to 'this employment', i.e. PRSI paid only since she was employed by me? I really want to get this right and I am now totally confused as to what to do. She needs the P60 to send to the tax authorities in her own country (she is not Irish, citizen of another EU country) and I want to make sure that I am not unwittingly causing her to give incorrect info on her tax and social insurance status. REALLY grateful for feedback from any more experienced employers on this one.