Quick answer
- A wage statement should show gross pay and itemise the nature and amount of each deduction.
- Deductions may be required by law, authorised by the contract, or agreed in writing in advance, subject to the applicable conditions.
- Missing wages, unlawful deductions and failure to provide payslips may fall within WRC complaint or inspection routes.
- A salary calculator can help check arithmetic, but the payslip, contract and time records are the important evidence.
Estimate your take-home pay
Use the Irish Net Salary Calculator to estimate PAYE, USC, PRSI, pension deductions, and monthly take-home pay.
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What a payslip should let you check
An employer must arrange for a written statement of wages with each wage payment. It should show the gross amount and itemise the nature and amount of every deduction. That lets you distinguish statutory payroll deductions from pension, union, insurance, overpayment, till-shortage or other adjustments.
Compare the pay period, basic hours or salary, overtime, leave, bonuses, PAYE, USC, PRSI, pension and any other deduction with your contract and working-time records. A net amount arriving in the bank is not a substitute for the itemised statement.
When a deduction may be permitted
| Basis | Examples and checks |
|---|---|
| Required or authorised by law | PAYE, USC or PRSI deducted through payroll. |
| Authorised by the contract | Check that the term existed, was provided and applies to the event. |
| Agreed in writing in advance | For example, a voluntary subscription or insurance deduction. |
| Overpayment or loss-related deduction | Additional statutory conditions, notice and fairness requirements may apply. |
For a deduction connected with an employee’s act or omission, or with goods or services needed for the job, the WRC describes additional safeguards. The deduction must be fair and reasonable, the relevant contractual term must have been given in writing beforehand, and written particulars of the act and amount must generally be supplied at least one week before the deduction. A loss-related deduction must generally be made within six months and cannot exceed the employer’s loss.
How to challenge missing or incorrect pay
- Reconcile the period. Match shifts, hours, rates, leave and payments.
- Ask for the calculation. Raise the discrepancy with payroll or the employer in writing.
- Keep originals. Save payslips, bank records, rosters, clock records and messages.
- Use the grievance route. State the amount, period and reason you believe it is due.
- Check the WRC route. Do not allow the relevant complaint time limit to expire.
| Line | Calculation |
|---|---|
| Hours owed | Unpaid hours × contractual or statutory rate. |
| Overtime or premium | Eligible hours × the rate provided by contract, collective agreement or law. |
| Payments received | Subtract the gross amount already paid for the same period. |
| Claimed shortfall | Show each pay period separately and attach the supporting record. |
The WRC explains that non-payment or a deficiency in wages can be treated as an unlawful deduction unless it resulted from a computation error. A clear period-by-period calculation is therefore more useful than a single unsupported total.
Calculator result versus payroll proof
The Net Salary and Overtime Pay calculators can provide a useful comparison, but they do not know every payroll adjustment, contractual term or working-time record. Use them to identify a question for payroll, not as final proof of a legal entitlement.
Frequently asked questions
Must an employer give me a payslip?
Employers must arrange for a written statement of wages with each wage payment.
Can an employer deduct money from my wages?
A deduction generally needs a lawful basis, a relevant contractual term or prior written agreement, with any additional statutory conditions satisfied.
What records should I keep for missing pay?
Keep payslips, bank statements, contracts, rosters, time records and written communication with payroll or the employer.
Can I complain to the WRC about unpaid wages?
Payment-of-wages issues may be referred through the WRC where the statutory conditions apply. Check the correct complaint and deadline.
Sources & references
Related calculators
Use these tools for the numbers behind this guide.