I had this issue 3 years ago and it caused me hassle as I was chasing refund from Revenue and just got sorted last year. My small employer ceased trading, no money in bank etc. Wages were processed for the last month and P45 done. While the wages was processed and P45 done, I was owed the net pay. When liquidator did his thing, I got wages owed to me, less deduction of tax and PRSI. The original P45 obviously showed tax deducted, but it was deducted again by liquidator as paid to me in different tax year. After several letters and calls to Revenue it was sorted. I still don't know if it was right to have unpaid gross wages on the P45. I think it was right, but maybe somebody else on the forum has the definitive answer.