If one is unemployed in December then who issues the P60?A P60 is a form issued by an employer to an employee certifying details of the employee's pay, tax and PRSI contributions for the tax year. The Form P60 must be given to each employee who is in employment at 31 December on any given year for the short tax "year" and each subsequent 31 December.
to process tax reclaims Revenue usually ask for (insist on?) a P60
The following Dail Exchange from the 1980s illustratest the procedure
Dáil Éireann - Volume 356 - 26 February, 1985
Written Answers. - Income Tax
491. Mr. E. O'Keeffe asked the Minister for Finance the reason a person (details supplied) in County Cork has not been paid his tax refund which he claims amounts to approximately £600.
Minister for Finance (Mr. Dukes) Alan Dukes
Minister for Finance (Mr. Dukes): I have been advised by the Revenue Commissioners that the taxpayer ceased employment on 16 November 1984 and subsequently submitted a claim to the inspector for repayment of tax on the grounds of unemployment. As the documentation required to support the claim was not enclosed the inspector returned the claim form to the taxpayer with a request that he should resubmit it together with Parts 2 and 3 of his form P45 (cessation certificate) which the taxpayer should have obtained from his employer on cessation of his employment. The taxpayer has not yet responded to this request. When he does respond, his claim will be dealt with as quickly as possible.
Yes - but when one returns to employment one must hand the P45 over to the new employer. I suppose a copy could be made for future reference.
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