http://www.revenue.ie/en/practitioner/law/statutory/si-559-01.pdf 27. (1) Within 46 days from the end of the year the employer
shall give to the employee a certificate showing the total amount
of the emoluments paid by the employer to or on behalf of the
employee during the year, the amount of the employee's tax
credits and standard rate cut-off point and the total net tax
deducted from the emoluments.
in a previous job I dispensed p60's with the December monthly payslips. It is very poor if the employees don't get p60's at least when the p35/p35L is returned mid February.