Your payslip
Your payslip explained (PDF, 532 KB, 3 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.
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
Overpayments
A payroll overpayment happens when you are paid more money than you should have been.
Overpayments must be repaid to the HSE in full, in as short a period as possible.
If you notice an overpayment, contact your local payroll department.
Overpayments - employee and manager responsibilities
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 Calculating Gross to Net Fortnightly Pay Guide (PDF, 564 KB, 14 pages).
If you have questions about your payslip, contact your local payroll department.
Related content
Online payslips, pay scales, and allowances