When you run the first payroll in the new tax year, you need to request RPNs for all your employees.

These tell you how much income tax, Universal Social Charge (USC) and Local Property Tax (LPT) to deduct. This means you can make sure your payroll is compliant with Revenue's requirements.

Complete this in the first pay run of the new tax year.

1. Process step 1 of the pay run as normal. Select Next.
2. On step 2, Retrieve RPNs, make sure you're logged in to Revenue Online Services (ROS).
3. Payroll retrieves an updated RPN for employees whose information has changed.
4. Review the information for each employee.
5. Select Next to import updates.

Read our article Process a pay run.

Existing employee without an RPN

If you don't have an RPN for an employee, you need to deduct USC and income tax at emergency tax rates.

Do this in step 3 of the pay run. Select the employee's name and select the drop-down list next to Tax Status, then Emergency.

You then need to contact Revenue to receive a new RPN.

RPNs for new employees

If an RPN isn’t available for a new employee, Payroll generates one for them.

This is only possible for new employees with a Personal Public Service Number (PPS Number).

A PPS number consists of several numbers followed by 1 or 2 letters. You can find it on official documents. This includes your Public Services Card and your European Health Insurance Card. Read about PPS Numbers at revenue.ie.

Employee exempt from PRSI

Most employees pay Pay Related Social Insurance (PRSI). There are some reasons your employee might be exempt. For example, if they are under 16 or work for certain social welfare schemes. If they should be exempt, you can see this from the Retrieve RPNs screen.

If an RPN shows that an employee is exempt from PRSI:

1. From the top of the Retrieve RPNs screen, select the employee's name.
2. Select PRSI Exempt.
3. Select the reason from the drop-down list.

You can also edit this at any time in the Employees tab.

Also read:

• Get ready for the new tax year
• Process a pay run