Employment Detail Summary
aka EDS, P60 replacement
Annual statement employees download from Revenue MyAccount showing total pay, tax, USC and PRSI for the year. Replaced the P60 from 2019 onward under PAYE Modernisation.
Last reviewed April 2026
Definition
The Employment Detail Summary (EDS) is the annual record of pay and statutory deductions issued to employees by Revenue rather than by the employer. It replaced the paper P60 when PAYE Modernisation went live on 1 January 2019. Because Revenue receives a Payroll Submission Request (PSR) from the employer on or before each pay date, Revenue holds the running total of an employee's gross pay, income tax, USC, PRSI, Local Property Tax (LPT), and any other deductions across all employments in the year. After the year end, the employee logs into Revenue MyAccount and downloads the EDS as a PDF. Employers do not produce or distribute P60s anymore. If an EDS does not match an employee's payslips it usually points to a missed PSR or an incorrect cessation date in the employer's payroll software.
Why it matters for software choice
Errors in PSRs flow directly into the employee's EDS, which is the document banks, lenders, and Department of Social Protection rely on. Choosing payroll software with PSR audit trails and error-rejection alerts protects both employer and employee.
Authority sources
- Revenue: Employment Detail Summary (www.revenue.ie)
Software categories this affects
Vendors covered by this term
BrightPay
Award-winning Irish payroll with full PAYE Modernisation and Revenue integration
Collsoft Payroll
Irish payroll built for construction and mid-size businesses with RCT and CSO reporting
Thesaurus Payroll Manager
Ireland's most affordable PAYE-compliant payroll at just EUR 175 per year
Sage Payroll (Ireland)
Irish payroll from Sage with PAYE Modernisation and Revenue submissions
Related terms
PAYE Modernisation
Ireland's real-time payroll reporting regime, introduced by Revenue on 1 January 2019. Every payroll run must submit data to Revenue on or before the date employees are paid.
Universal Social Charge
Irish payroll tax on gross income deducted at source by employers via PAYE and reported in real time under PAYE Modernisation. Bands, rates and exemption thresholds are set in the annual Finance Act.
PRSI (Pay Related Social Insurance)
Ireland's social insurance contribution deducted at source by payroll. Most employees are on Class A1, with employee PRSI at 4.1% and employer PRSI at 8.9% (lower rate) or 11.15% (higher rate) from October 2024 rates.