Transition from 2024 to 2025

Income earned in 2024 but paid in 2025

Payments paid on or after 1 January 2019 are to be reported to Revenue when the payment is made. This is regardless of when the money was earned.

Where payments are made on or after 1 January 2025, you should use the tax credits and rate bands included on the 2025 Revenue Payroll Notification (RPN).

This applies even if the payment refers to work carried out in 2024. You should report this payment to Revenue on or before the payment date. The payment will be included in the monthly statement for the month in which the payment was made.

You should consult your software provider if you are unsure of the process to follow within your own software package.

The employer should use the RPN for that period in calculating the deductions.

Post-cessation payments

To report a post-cessation payment where the employee has ceased employment in the previous year:

• you should submit a new RPN request
  
• do not supply an employment commencement date
  
• make a payroll submission for the post-cessation payment
  
• include the original employment ID and original cessation date
  
• and 
• include the payment date (this is the date the post cessation payment is made).

Note:

Employers should carry out a reconciliation of payroll records to ensure that an employee is correctly ceased when that employee ceases employment.

Next: Requesting a Revenue Payroll Notification (RPN) for 2025