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The Payslip in Detail

The definitive guide to every bit of information in your payslip

Written by Marie Claire Saliba

Table of Contents

Payslip Sections

To better understand how pay (including basic pay, benefits, and adjustments) is worked out, the payslip is split into separate sections. Each section is described in detail in the rest of this article.

1. Company Information

  • Company Logo: situated at the top left of the payslip.

  • Company Details: includes the company name, address and PE number (Permission to Employ number).

2. Personal details

  • Name: employee's name.

  • ​Address: employee's home address.

  • ​ID No: employee's ID card number (employees without an ID no. will instead have their Tax Reg. No here).

  • SS No: employee's Social Security number.

3. Employment details

Under the employment details section, you will find all of your employment information.

  • Department: the department under which your account has been registered. This is used for information purposes only.

  • Section: the department section under which your account has been registered. This is used for information purposes only.

  • Unit: the section unit under which your account has been registered. This is used for information purposes only.

  • Grade: your salary grade. This is used for information purposes only.

  • Occupation: the assigned job title or role in the company.

  • Roll(s): the payroll number. This code might be required when enquiring about payslip issues.

  • Pay Date: the date on which you should expect to be paid.

  • Roll Period: the period of time covering your employment for which you are being paid.

4. Benefits to Date

A summary of the fringe benefits used to date, including those in this payroll, is listed in this section. Fringe benefits are divided into three categories:

  • Category 1: Car benefits, which includes use of cars, vans, or cash allowances related to such.

  • Category 2: Use of assets, accommodation, and related costs.

  • Category 3: Other benefits including transfers of assets at subsidised prices, low-interest rate loans, and bill reimbursement.
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Fringe Benefits Definition by IRD

The IRD (Inland Revenue Department) defines fringe benefits as:

"...any benefit provided or deemed to be provided by reason of an employment or office. The basis for the taxation of fringe benefits is article 4(1)(b) of the Income Tax Act, which applies to all gains or profits derived from an employment or office, regardless of whether they are received in cash or in kind and whether they are received in terms of the normal conditions of the contract of service or by way of a special or ex gratia allowance".

5. Totals to Date

This section shows totals earned and deducted from beginning of payroll year to date:

  • Gross: the total pay earned before any deductions.

  • OT Con. Gross: total amount of overtime earnings that qualify for the overtime concession tax.

    • ⚠️ This includes only overtime that meets the eligibility conditions, not all overtime worked. All other overtime that does not respect the trigger conditions is taxed together with the remaining gross of the employee.

  • OT Con. Hours: number of overtime hours that qualify for the overtime concession tax.

    • ⚠️ Only hours recorded using eligible overtime rates (OT1.5 and OT2.0) and meeting the applicable conditions are included.

  • Social Security: deducted Social Security contributions.

  • Tax (FSS): deducted taxes.

  • Tax (OT Con.): tax deducted on eligible overtime earnings, calculated at a fixed rate of 15%. This is calculated separately from standard FSS tax.

  • Tax (Arrears): balances due to the Inland Revenue Department accumulated.

  • Tax (ShareOpt): tax on share options deducted.
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OT Con. Hours is a field used prior to 2021, when overtime concession was tracked based on eligible hours rather than amounts. It is no longer used in the current system, but may still appear in the Previous Employment tab for employee records dated 2021 or earlier.

6. Leave Type (Days)

In this section, balance* is an information-only field showing the number of unused leave days until the end of the payroll year.

To learn how to show leave balances on your payslips, read this article.

7. Gross salary breakdown before taxes

Here you you will see all the elements building your gross salary total in terms of regular hours or extra hours worked, leave and any fringe benefits or adjustments applied. Below are the items available in this area, based on their relevance to your case:

  • Basic: your basic salary due for the roll period (the result of hours worked multiplied by hourly rate).

  • Leave: leave taken during the roll period is listed here, along with the rate it is paid at, separately from the hours listed in the salary section of the payslip.

  • Overtime: eligible employees may receive an overtime rate for any hours worked beyond their normal schedule (basic hours). These overtime hours are displayed in this section of the payslip, separate from the regular salary hours.

    Regardless of how the extra hours are recorded—whether through approved overtime requests, allocated as rewards in the Attendance module, or simply manually logged as extra hours in the Overtime payroll tab—they will all appear itemized in this section.


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  • Fringe Benefits (as cash): These are fringe benefits which are given as cash and adds up to your gross total. For example, 50% of the 'cash for use of own car' fringe benefits is given as cash and is taxable up to a maximum of €2,340. Any amount over and above the maximum is fully taxable.

  • Adjustments (pre tax): a pre-tax adjustment is whatever it's added or deducted to basic wage excluding overtime, fringe benefits (allowance). They are taxable. E.g. Government Bonus.
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8. Gross Total

Gross pay is your pay before tax and SSC contributions are deducted and post-tax adjustments applied. For example, here you can find the non-taxable part (50%) of the 'cash for use of own car' fringe benefit as cash explained above.

9. After gross salary

Here you you will see all the elements added or deducted from the computed gross total, such as post-tax adjustments, fringe benefits, FSS and SSC contributing to the net salary calculation. More details below:

  • Fringe Benefits (in kind): Fringe benefits which are given in kind are any benefits which are not given as cash. Whilst still taxable, they are not part of the gross total since they are not given as cash.

  • Adjustments (post tax): post-tax adjustments are any adjustments made after tax is paid. Adjustments listed here are not taxed. E.g. refund of expenses.

  • Tax (FSS): the tax payable against your gross pay, calculated according to FSS deduction methods (e.g. Main Single Tax Bands, Part Time Standard Tax Rate, Main Parent 1 Child Tax Bands etc.). The tax status currently applied is shown in brackets.

    • Open the payslip from the My Payslips widget in the Employee Portal to confirm the tax status along with further tax details. More on this here.

  • Social Security (SSC): Social security contribution (previously known as National Insurance (NI)) includes any SSC due during this pay period. SSC is paid every Monday.
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10. Net

The Net section shows your take-home pay, which is what is left of your wages after all taxes, adjustments and benefits are deducted or added.

Confirm Tax Details via Payslip

You can check your current tax status and other tax details from any payslip in the Employee Portal:

  1. Log in to Indigo and go to Dashboard > Employee Portal.

  2. Find the My Payslips widget and select a payslip.

  3. In the Payslip Preview, click on the Details tab.

  4. Select the ℹ️ info button in the Tax line.

  5. Look for the Tax Status line in the FSS INFO pop-up window.
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Related Articles:

Payslip Overview

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