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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
Each employee is entitled to tax credits and Universal Social Charge (USC) cut-off points depending on personal circumstances. The total amounts are outlined on the Revenue Payroll Notification (RPN). The RPN will also show whether these should be given on either a:
If there is no RPN available for an employee, you must calculate tax on an emergency basis.
Next: Weekly, fortnightly, four-weekly and monthly pay periods
Published: 17 February 2021
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