Check five things: wages through the termination date, unused annual leave, notice or payment in lieu, contractual items such as commission or expenses, and every deduction on the final payslip. The employer should also report the leaving date to Revenue.
What may be included in final pay
- Salary or hourly wages due to the final payroll date.
- Payment for outstanding statutory annual leave.
- Payment in lieu of notice where applicable.
- Earned commission, bonus, overtime or allowances under the relevant terms.
- Approved expenses or other contractual payments.
- Redundancy payment where the employment ends in a qualifying redundancy.
Not every item is due in every case. The contract, scheme rules and written termination arrangement are the starting documents.
Unused annual leave
Outstanding statutory annual leave must be paid when employment terminates. Calculate the accrued balance to the termination date, subtract leave already taken and check the rate used. Contractual leave above the statutory minimum may have separate rules about carry-over or payment.
Notice pay and the termination date
If notice is worked, normal payroll usually continues through that period. If the employer does not require statutory notice to be worked, payment for the relevant period may be due. A waiver, payment in lieu or garden-leave arrangement should identify both the pay and the legal termination date.
Worked example
Final wages are €1,800, unused leave is valued at €360 and approved expenses are €90. The gross/payable components total €2,250 before distinguishing taxable payroll items from reimbursed expenses and applying lawful deductions.
Use the payslip categories rather than assuming every line has the same tax treatment.
Deductions and the final payslip
Every wage payment must be accompanied by a written statement showing gross wages and itemised deductions. PAYE, USC and PRSI are normal statutory deductions. Other deductions need a lawful basis, such as legislation, a contractual term or prior written agreement, and special conditions apply to deductions for an employee’s act or omission.
Revenue record after leaving
The former employer should include the leaving date in the final payroll submission. Revenue says employees can view pay and tax details in myAccount and can cease an old job there if the employer has not reported the ending. An incorrect open employment can affect the RPN for a new job.
How to query a short payment
- Ask for an itemised calculation and the leave ledger.
- Compare the termination date, hours, rates and contract terms.
- Identify a specific missing payment or disputed deduction in writing.
- Check WRC and Revenue guidance for the type of item.
- Seek WRC information or professional advice if the dispute remains.
Start with the leave balance
Estimate the statutory leave earned to your termination date before checking the final payslip.
Estimate annual leaveFrequently asked questions
When should I receive my final pay?
The payment timing normally follows the employer’s payroll arrangements and the termination agreement. Ask for the date in writing if it is unclear.
Must unused annual leave be paid?
Yes. Outstanding statutory annual leave is payable when employment terminates.
Do I still get a payslip for final pay?
Yes. A written wage statement must accompany every wage payment and show gross pay and itemised deductions.
Can equipment costs be taken from final wages?
A deduction needs a lawful basis and may be subject to specific fairness and notice conditions. Ask the employer to identify that basis.
What if my old job still appears active with Revenue?
Revenue says you can use myAccount to cease the old job if the former employer has not reported the leaving date.
Official sources
Rules and thresholds can change. Check the source that applies to your circumstances before making an important decision.
Important: This guide provides general information for workers in Ireland. It does not replace your contract, payroll records, official guidance or advice on a disputed or unusual case.