Bernard Durkan (Kildare North, Fine Gael)
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45. To ask the Minister for Finance if and when a P45 might issue with any outstanding salary in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [3464/14]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that they have no role in questions regarding to outstanding salary and a related P45, which are a matter between the employer and the employee in the first instance. However, Revenue understands that a Form P60 in respect of 2013 issued to the person concerned last week which should contain the necessary information relating to her pay and tax for 2013.