I've 2 employers - from one I got my p60 early January - I'm still waiting for the other - I think I read somwhere that it has to be issued by end Feb. but can't seem to find confirmation of that anywhere.
The employer's P-35 was to have been filed with Revenue by 15/02/08 and P60's are supposed to be distributed by then also. However it is not uncommon for some employers ( and some state employers included here too ) to take until end February or later to issue P60s