Pay and employment

  • All employees are entitled by law to a written statement of salary. This statement is called a 'payslip'. Find out about your rights here.

  • Under the National Minimum Wage Act 2000, most employees are entitled to a minimum wage.

  • Information about the Employment Detail Summary (previously P60) and how to get it.

  • If your employer is regularly late when paying your wages then there are steps you can take to enforce your legal right to your pay.

  • If you lose or leave your job you have the right to be paid for days you have worked. Find out about how to get paid the money you are owed and how to make a compaint about non-payment of wages.

  • When calculating the hourly rate for the national minimum wage, certain payments are not included. This case study shows how an employer's incorrect calculation meant the employee was being paid less than the national minimum wage.

  • This page describes rules on tips, gratuities and service charges under the Payment of Wages (Amendment) (Tips and Gratuities) Act 2022.

  • Employees can get certain benefits in addition to their salary or wages. Most of these benefits are taxed.
    This document is in: Income tax

  • Tax on income you earn from employment is deducted directly from your pay. Find out how this tax is calculated.
    This document is in: Income tax

  • Employees in Ireland can get shares, or share options, from their employer free of income tax under certain conditions.
    This document is in: Tax on savings and investments

  • Tax and social welfare assistance is available for low income earners and their families. Information on available schemes and how to apply.
    This document is in: Social welfare payments and work