As part of PAYE modernisation, paper-based P45s and P60s were replaced with an online system.

Employees no longer get a P60 at the end of the year. Instead, employees can get an Employment Detail Summary through Revenue's myAccount service.

An Employment Detail Summary contains details of employee's pay as well as the income tax, PRSI and Universal Social Charge (USC) that has been deducted by the employer and paid to Revenue.

An employee's Employment Detail Summary also records their Local Property Tax (LPT) deductions, if they choose to have the LPT deducted from their pay.

Note: The Employment Detail Summary is not a statement of the tax employees actually paid. It summarises deductions paid to Revenue by the employer or pension provider. Employees may have other tax liabilities that are not listed.

The employer also does not include non-statutory deductions, such as union subscriptions or payments to an employee's credit union in the report to Revenue. Therefore, employees cannot view these deductions on the Employment Detail Summary in myAccount.

As these paper documents are no longer in use, BrightPay is unable to produce these documents for employees.