Bíodh Eolas agat ar do Chearta : An deimhniú cánach P60
Nollaig 2013
Ceist
Deir
m’fhostóir liom go dtabharfar P60 dom in Eanáir. Céard é seo?
Freagra
Is
éard is P60 ann ná an deimhniú a thugann d’fhostóir duit ag deireadh gach
bliain chánach. Is é an teideal iomlán atá aige ‘Deimhniú Pá, Árachais
Shóisialaigh Pá-Choibhneasa, Muirir Shóisialta Uilíoch agus Cáin Mhaoine
Áitiúla’.
Cáipéis thábhachtach é an P60. Luaitear inti do phá le
linn na bliana, an cháin a d’íoc tú agus asbhaintí eile ar nós ÁSPC agus an
Muirear Sóisialta Uilíoch. Áirítear leis
an P60, anois, taifead ar an gCáin Mhaoine Áitiúla (CMÁ) a íocadh, má
roghnaíonn tú go mbainfear an CMÁ ag an bhfoinse ó do chuid tuilleamh.
Má theastaíonn uait sochar leasa shóisialaigh a éileamh,
ní mór duit P60 a thabhairt don Roinn Coimirce Sóisialaí mar fhianaise i leith
an mhéid ranníocaíochtaí ÁSPC a d’íoc tú sa bhliain.
Ba cheart do d’fhostóir do P60 a thabhairt duit don
bhliain chánach roimhe seo faoin 15 Feabhra an bhliain dár gcionn. Mura dtugann
d’fhostóir P60 duit, ba cheart duit teagmháil a dhéanamh le d’oifig áitiúil
chánach. Féadfaidh na Coimisinéirí Ioncaim teagmháil a dhéanamh le d’fhostóir
chun do P60 a fháil duit. Ní féidir ach le fostóir P60 a eisiúint.
Féadfaidh na Coimisinéirí Ioncaim, áfach, sonraí a thabhairt duit ar an bpá
agus ar an gcáin don bhliain atá i gceist, faoi mar a chuir d’fhostóir in iúl
dóibh, mar gheall go bhfuil an t-eolas seo curtha i gcuntas ag na Coimisinéirí
Ioncaim.
Má stop tú ag oibriú d’fhostóir roimh an 31 Nollaig den
bhliain chánach, ní thugtar P60 duit. Ba cheart duit P45 a fháil ina ionad sin.
Tá tuilleadh faisnéise ar fáil ón Ionad um Fhaisnéis do
Shaoránaigh thíos.
Chuir Ionad Faisnéise do Shaoránaigh An Clocháin Liath ‘Bíodh
Eolas agat ar do Chearta’ le chéile.
Cuireann an tIonad seo seirbhís shaor in aisce agus faoi rún ar fáil don
phobal. Teil: 0761075430 Seoladh: Ionad Seirbhisí Pobal An Clocháin Liath.
Tá faisnéis le fáil
freisin ar líne ag citizensinformation.ie agus ón tSeirbhís Teileafóin um Fhaisnéis
do Shaoránaigh, 0761 07 4000.
Know Your Rights : The P60 tax
certificate
2013
Question
My employer says I will get
a P60 in January. What is this?
Answer
A
P60 is the tax certificate you receive from your employer at the end of each
tax year. Its full title is ‘Certificate of Pay, Tax,
Pay-Related Social Insurance, Universal Social Charge and Local Property Tax’.
The P60 is an important document. It states your pay
during the year, the tax you paid and other deductions such as PRSI and Universal
Social Charge. The P60 now also includes a record of Local Property Tax (LPT)
paid, if you opt to have LPT deducted at source from your earnings.
If you need to claim a social welfare benefit you must
give a P60 to the Department of Social Protection as evidence of how many PRSI
contributions you paid in the year. You may also be required to provide a P60 as proof of
your income, for example, if you are making a bank loan or mortgage
application, if you are applying for social welfare payments or if you are
applying for a student grant.
Your employer should give you your P60 for the previous
tax year by 15 February of the following year. If your employer does not give
you a P60 you should contact your local tax office. Revenue can contact your
employer to obtain your P60 for you. Only an employer can issue a P60. However, Revenue can
provide you with details of the pay and tax for the year in question as
returned by your employer, which
Revenue has on file.
If you stopped working for an employer before 31 December
of the tax year you do not get a P60. You should get a P45 instead.
Further
information is available from the Citizens Information Centre below.
Know Your Rights has been compiled by
Dungloe Citizens Information Service which provides a free and confidential
service to the public.
Tel: 0761075430 Address: Dungloe
Public Services Centre.
Information is also available online
at citizensinformation.ie and from the Citizens Information Phone Service, 0761
07 4000.