Employer payroll obligations
Revenue Payroll Notification (RPN)
Before running payroll, you must request the latest RPN for each employee. This ensures you are using the correct tax credits and cut-off points. The RPN tells you how much you need to deduct for:
It includes:
- tax credits
- cut-off points for Income Tax and USC
- pay, tax and USC already deducted for any ceased employment since 1 January, unless on a week 1 or month 1 basis
- and
- any exemptions from Income Tax or USC.
Payroll software should automatically retrieve the latest RPNs from Revenue. If you do not use payroll software, you can request the RPNs manually through the Revenue Online Service (ROS).
You must always use the latest RPN when calculating an employee's pay and deductions. If you are unable to retrieve an RPN, you must operate the emergency basis on your employee's pay.
How to request RPNs by file upload
How to request RPNs for existing employees by online form
How to request RPNs for specific employees by online form
How to request RPNs for new employees by online form
Next: Commencing and ceasing employees