Pay and File Summary
The following is a summary of upcoming pay and file dates:
Income Levy Certificate
Employers are obliged to furnish each employee with an Income Levy Certificate along with form P60. The Income Levy Certificate should be issued even when the employee has nil income levy deducted during the year. Where an employee leaves an employment, an Income Levy Certificate should be issued to them along with form P45. Income Levy Certificates can be downloaded from www.revenue.ie.
