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This guide explains the most common real-world pattern: RSU vesting treated as employment income and processed through payroll. It is for planning and understanding, and your actual treatment may depend on employer reporting and your overall income profile.
Your employer (or a payroll provider) may treat the gross vest value as employment income for the vest date or vest pay period.
PAYE, USC, and PRSI are then withheld using your payroll profile (credits, cut-off points, year-to-date position, and any other taxable benefits processed in payroll).
The net result can look like either (a) fewer shares delivered (sell-to-cover), or (b) a cash payroll deduction if shares are not sold automatically.
Payroll withholding is often an estimate for that pay period. Your final position can depend on full-year income, credits, other income, and how items are ultimately reported.
Two employees with the same RSU vest can see different withholding if their base salary, pension deductions, taxable benefits, or credits differ.
| Vesting confirmation (date, shares, price) | Supports income value and cost basis |
| Payslip for vest month | Shows payroll withholding |
| Broker statement / trade confirmations | Supports later CGT reporting on sales |
Many are, but setups vary. If your payslip does not reflect the vest, you may need to treat part of the reporting as non-PAYE.
CGT is typically associated with disposal (sale). Vesting is commonly treated as income. Any gain after vesting may be relevant when you sell.
Start with base salary and vest inputs on the Equity Management tool, then compare the estimate to your payslip withholding as a reasonableness check.