Pay slips in Ireland

Information

The Payment of Wages Act 1991 gives all employees a right to a pay slip which will show the gross wage and details of all deductions. A pay slip is essentially a statement in writing from the employer to the employee that outlines the total pay before tax and all details of any deductions from pay. Your right to a pay slip is set down in Section 4 of this Act.

Deductions from pay

The following deductions from your pay by your employer are allowed when:

• They are required by law, for example, tax (PAYE) and social insurance (PRSI),
• They are provided for in the contract of employment, for example occupational pension contributions.
• They are made with your written consent, for example, trade union subscriptions
• They are to recover an overpayment of wages or expenses
• They are required by a court order, for example, an attachment of earnings order in a family law case
• They arise due to your being on strike

Where your employer suffers loss through your fault, for example breakages or till shortages or your employer supplies a service as part of the job, for example, a uniform, deductions may be allowed but only where:

• They are allowed for in your contract
• They are fair and reasonable
• You have received a written notice of the deduction - a full week's notice if the deduction arises from your mistake
• The amount of the deduction does not exceed the loss or cost of the service
• The deduction takes place within 6 months of the loss/cost occurring