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.