RPN’s for the New Tax Year 

RPNs - Revenue Payroll Notification

RPNs are issued by Revenue to employers to facilitate the employee wage calculation.

The RPN contains details on tax credits and cut offs, USC rates, local property tax, any tax exemption, tax calculation basis and a flag to show if the employee is in receipt of the contributary state pension.


Checking the RPNs in payroll before each wage run ensures that the employee’s wage calculation is using the most up to date tax details.  
Revenue will issue RPNs for the new tax year in early December of the current tax year.


NOTE: These new RPNs will be used in wages calculations relating to the new tax year only. They do not impact the RPNs for the current tax year.


RPNs for the current tax year cease on the 31 December.  


Creation date: 05/12/2022 11:15 Kerri      Updated: 20/08/2025 16:46 Kerri