Between 31 December and 15 February you must give to every employee who was working for you on 31 December a certificate (or an approved alternative document), showing his or her total pay, tax and PRSI contribution for the year ended 31 December. This is called a form P60.
You should copy these figures from the tax deduction card or other approved record.
Form P60 is a two-part form; one part is for Revenue purposes and the other is for the employee who may need it as evidence of deductions of Social Insurance or Health Levies. However, the Department of Social and Family Affairs reserves the right to accept or reject P60s in support of claims to benefit.