Income Levy Certificates

The Supplementary Budget of April 2009 brought in changes to the income levy with effect from 1 May 2009. As a result the Income Levy Certificate 2009 has been revised.

Employers are to give a breakdown of income levy details for the periods

-1 January 2009 to 30 April 2009, and
-1 May 2009 to 31 December 2009

Where a payment is made to an ex-employee that is not included on the form P45 an income levy certificate should be issued to reflect this payment. This supplementary income levy certificate can either show the details of the supplementary payment only and be marked 'Supplementary' or it can include the details from the P45 plus the supplementary payment and be marked 'Amended'.

Some payroll software systems will print a version of the certificate automatically from the payroll record. Alternatively employers can use the Revenue template found Here A paper version of this income levy certificate is available from: Revenue's Forms & Leaflets Service Telephone (24-Hour service) 1890 30 67 06