Tax Credit and USC Certificate

Tax Credit and USC Certificate

This certificate shows your tax credits, rate band and USC for each tax year. You can access your Tax Credit Certificate via Revenues online service:

  • If you are already registered for Revenues online service, you can access it by signing in to My Account.
  • If you have never registered for Revenue's online service, you should now register for my Account in order to access it.
Each employee must ensure their certificate and details recorded on their payslip are correct

The NUIG Payroll Office receives summary tax credit and usc certificate details electronically from Revenue for each employee registered with Revenue by downloading this information from ‘Revenue On Line’.  The onus is on each employee to ensure that their tax credit certificate details are up to date and correct. Any queries pertaining to tax credit certificate must be raised directly by the employee with Revenue.

If there is a difference between the tax credits appearing on your NUI Galway ESS - Time & Pay and those displayed on your tax credit certificate issued by Revenue, please contact the Payroll Office immediately.

Universal Social Charge (USC) is also shown on your tax credit certificate
  • For information on USC please see Revenue Website
  • You can notify the Revenue with a request for exemption from USC at any stage in the year when you are sure your earnings will be less than the income limit.
  •  If stated on your tax credit and usc certificate that you are exempt from USC but your total income will be more than the income limit for the current tax year, you need to contact the Revenue immediately. Revenue will seek repayment of any underpaid USC in such circumstances.

P60 Certificate

P60 Certificate

Your P60 is an important document.

By the 15th of February your P60 will be available online to *employees who were in employment on 31 December of the previous tax year.  The P60 certificate shows Total Pay, Tax, USC & PRSI contributions for the year ended. It also records your Local Property Tax (LPT) deductions (if you choose to have the LPT deducted from your salary/wages).

*Casual Employees & on request to Retired Staff: Printed P60's are posted to the payslip addresses held on the Payroll system each February (please ensure you inform the payroll office if your postal address needs to be updated). If you have not received your P60 by the 15th of February you should contact the payroll office by emailing payroll@nuigalway.ie

Who is entitled to a P60

At the end of each year, your employer must issue a P60 for each employee who was in employment on 31 December.

Employees who are entitled to a P45 instead of a P60

A P60 certificate will not be issued to employees who cease their employment before the 31st of December.  Such employees will be issued with a P45 (Cessation of Employment Certificate). If you did not receive a P45 when you ceased employment at NUI Galway, please request same by completing the P45 Request Form as soon as possible.

Why you need to keep a copy of your P60

You need to ensure you always retain a copy of your P60 for each year for your records.

On leaving employment at NUI Galway you must ensure you download your P60 before you lose access.

Revenue Commissioners may require a copy if claiming tax refunds, or, it may be required for proof of earnings e.g. for loan applications with Financial Institutions.

The Department of Social Protection may seek a copy of your P60 as evidence of your paid PRSI contributions e.g. if you are claiming Social Welfare Benefits.