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All employees are entitled to receive a pay slip with every payment of wages. This pay slip should show gross wage (wage before deductions) and the nature and amount of each deduction.


 An employer is allowed to make the following deductions from an employee’s wage:

  • Any deduction required or authorised by law (e.g. PAYE or PRSI)
  • Any deduction authorised by the term of an employee's contract (e.g. pension contributions, or particular till shortages)
  • Any deduction agreed to in writing in advance by the employee (e.g. health insurance subscription, sports and social club membership subscription)