The employment detail summary for directors is a crucial yet often overlooked document for self-employed professionals and owner-directors of Irish companies. While it’s typically associated with PAYE employees, this Revenue-issued summary is just as important for business owners who pay themselves a salary through payroll.
Understanding what this document includes — and how to use it — can help directors ensure payroll accuracy, meet personal tax obligations, and even support mortgage or loan applications. It also acts as a cross-check against payroll filings, making it a powerful compliance tool for those managing their own companies.
In this guide, we’ll break down what the EDS is, when to use it, and why it matters for your business and personal finances.
🔍 What Is the Employment Detail Summary for Directors?
The employment detail summary for directors is a document generated by Revenue that outlines:
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Total gross income received through PAYE
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Income tax (PAYE), PRSI, and USC deducted
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Employer name(s) and employment dates
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Any taxable benefits or pensions processed via payroll
It replaces the old P60 and is automatically created based on your payroll submissions throughout the year.
📥 Not sure how to access your EDS?
Follow our step-by-step guide here
👤 Why Directors Should Review Their EDS
If you’re a director paid via payroll, your employment detail summary for directors is your official record of earnings from Revenue’s perspective.
Reviewing it helps you:
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✅ Reconcile salary payments with company payroll records
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✅ Verify PAYE, PRSI, and USC deductions are correct
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✅ Ensure your Form 11 and employment summary are accurate
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✅ Provide trusted documentation for mortgage, grant, or loan applications
Even if you combine salary with dividends, the EDS captures only the PAYE portion — and it must align with your company’s financial statements and tax returns.
🧾 Payroll Compliance for Employers and Directors
As a director running your own company, you’re both an employer and an employee. This means your EDS also reflects whether your payroll submissions are correct.
The EDS is an essential tool in payroll compliance for employers, helping you:
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Spot underreported salaries or missed pay periods
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Confirm correct PRSI classes, especially for directors
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Ensure bonuses, pensions, or leavers were properly recorded
📎For more details on PRSI classes, visit GOV.IE’s guide on PRSI
⚠️ Common PRSI Director Class Errors to Watch
A recurring issue in payroll for directors is misclassification under PRSI. These errors can affect your entitlements, future pension benefits, and employer liabilities.
Common errors include:
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✅ Using PRSI Class A instead of Class S for proprietary directors
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✅ Omitting notional pay (like personal use of company vehicles)
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✅ Incorrect employer PRSI reporting
Checking your employment detail summary for directors can help you spot and correct these early — before Revenue does.
📆 When Should You Review Your EDS?
Make it part of your regular financial checks, especially:
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✅ Every January/February when Revenue releases the previous year’s EDS
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✅ Before filing your Form 11 (if self-assessed)
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✅ When preparing company year-end accounts
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✅ Prior to applying for mortgages, grants, or loans
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✅ After hiring or switching payroll providers
🔄 Include EDS in Your Year-End Revenue Review
Treat your EDS as part of your year-end Revenue review in Ireland. Comparing it against internal payroll records helps you:
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Catch inconsistencies early
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Reduce the risk of Revenue audits
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Improve personal and company-level tax planning
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Protect employee records from filing errors
✅ Final Thoughts
The employment detail summary for directors isn’t just a compliance obligation — it’s a smart business tool. By reviewing it annually, you can ensure your PAYE income is correctly reported, your payroll aligns with Revenue data, and you’re positioned for confident year-end reporting.
📣 Need Help?
Whether you’re reconciling payroll for your business or preparing your Form 11, your employment detail summary for directors should reflect your income accurately. At RizFin, we help directors and owner-managed businesses stay compliant, confident, and fully informed.
👉 Get in touch for structured, expert support
We’ll help you clarify, correct, and stay compliant — so you can focus on running your business with confidence.
