Changes to Form P45 for 2017

The Form P45 (ROS and paper versions) has been updated for 2017 to accommodate two new fields, ‘USC Exemption’ and ‘PRSI Exemption’, along with a change to the pay frequency field.

The updated paper P45 will be available to non-ROS employers from early December 2016 and can be ordered from: Revenue’s Forms & Leaflets Service @ 1890 30 67 06 or 353 1 70 23 050 for calls from outside the Republic of Ireland. Email:

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