Your payslip explained (PDF, 3.8MB, 4 pages)
Gross pay
Gross pay is the total amount you’re paid before any deductions are made.
Net pay
Net pay is the total amount you're paid after statutory and voluntary deductions are made.
Taxable pay
Taxable pay is your gross pay less the following main contributions:
- Pension scheme
- Additional Superannuation Contribution (ASC)
- Tax-saver travel scheme
- Cycle-to-work scheme
These amounts are deducted from your gross pay before your tax is calculated.
Guide to Calculating Gross to Net Fortnightly Pay (Word, 105KB, 14 pages)
Deductions from your pay
Some deductions from your salary are mandatory and others are voluntary.
Mandatory deductions include:
- PAYE
- USC (Universal Social Charge)
- PRSI (Pay Related Social Insurance)
- Pension (Superannuation)
- Pension Related Deduction (PRD)
Voluntary deductions include:
- Local Property Tax (LPT)
- Tax Saver travel scheme
- Cycle-to-work scheme
- Union fees
Guide to Calculating Gross to Net Fortnightly Pay (Word, 105KB, 14 pages)
Overpayments
Payroll-related overpayments arise when monies are paid in excess of what is due to you.
All overpayments must be repaid to the HSE in full, in as short a period as possible.
You must contact your local Payroll department immediately if you notice an overpayment.
Understanding your payslip
Your payslip shows the payments and deductions in your pay.
Get an explanation of the items that appear on your payslip, pay periods and how your pay is calculated in the Guide to Calculating Gross to Net Fortnightly Pay (Word, 105KB, 14 pages)
Contact your local Payroll department if you have any questions about your payslip.
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