Employer obligations from 1 January 2019

Revenue Payroll Notification (RPN)

Note

The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employer's Guide to PAYE.

The RPN has replaced the P2C. You must retrieve an up to date RPN for each employee before you run your payroll. This ensures you are using the correct credits and cut-off point for your employees.

The RPN provides you with the necessary information to deduct from the employee the correct:

It shows:

  • tax credits
  • IT and USC cut-off points
  • any previous pay, tax and USC deducted from 1 January (unless the certificate is on a week 1 or month 1 basis)
  • IT and USC  exemptions
  • the amount of LPT to be deducted, if applicable.

Your payroll software will retrieve the relevant RPNs from Revenue as part of the normal payroll process. If you do not use a payroll package you can request an RPN through Revenue Online Service (ROS).

You must always use the most up to date RPN when calculating employees’ 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