Beginning the tax year
Note
The information on this page refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employers Guide to PAYE.
An employer will need a Revenue Payroll Notification (RPN) for each of their employees. Each year, an RPN will be made available to the employer in December for the coming year.
There will be no RPN available for employees where:
If there is no RPN available for an employee in the new tax year, the employer must apply emergency basis on the employee’s pay.
The employer must apply emergency basis from the date the employment commenced until an RPN is available. This applies even if the period of employment spans two different tax years.
The employer is obliged to deduct tax from their employees and pay it to Revenue. The employer is also obliged to report their employees’ pay and deductions on or before making any payment to them. The employer must do this whether or not an RPN is available.