Since the introduction of PAYE Modernisation in Ireland in 2019, employers are no longer required to produce P60s or equivalent year-end documents via their payroll software. Instead, employees access their official year-end statement directly from Revenue.

This official document is called the Employment Detail Summary (EDS) and it replaces the old P60 for PAYE employees.

The official Employment Detail Summary (EDS) from Revenue

The Employment Detail Summary (EDS) is the Revenue-issued document that shows an employee’s pay and statutory deductions (such as income tax, USC and PRSI) for a given tax year. It can be downloaded as a PDF and used wherever an official year-end statement is required.

How an employee can get their EDS

Employees can access their EDS through Revenue myAccount:

1. Sign in to Revenue myAccount.
2. Go to PAYE Services.
3. Select “View your Employment Detail Summary (EDS) documents.”
4. Choose the tax year required.
5. Click “Create EDS.”
6. Click “Create Document.”
7. The EDS will then appear under My Documents, where it can be viewed, downloaded or printed as a PDF.

For example, if an employee needs their 2025 year-end employment statement, they select 2025, create the EDS for that year, and download the PDF from My Documents.

Do I still need to produce year-end statements in BrightPay?

No. Since PAYE Modernisation:

• The official, required year-end statement for employees is the Employment Detail Summary (EDS) from Revenue.
• Employers are no longer required to generate P60s or equivalent year-end documents via BrightPay.
• Any additional summaries produced from payroll are optional and for internal or informational purposes only.

If an employee asks you for their “P60” or year-end statement, you can direct them to Revenue myAccount to download their Employment Detail Summary (EDS), which now serves this purpose.