If you didn't run your December payroll before 31 December, you can't download the December RPN for your employees. This is because Revenue doesn't provide 2025 RPNs after 31 December.

Using the steps in the article, you can either:

• Use the last issued RPN figures and tax basis for your employees
• Make any changes advised by Revenue to your employees 

Don't run your payroll year end before finishing all pay runs for the 2025 tax year.

1. From the Pay Runs tab, select Process Pay Run.
2. Enter the correct pay date and select Next.
3. Cancel the Connect to ROS (Revenue Online Services) window by selecting the X in the top right of the window. Select Next.
4. Payroll uses the last issued RPN figures and tax basis for your employees. If Revenue advised you to use this information, skip to step 7.
5. Select the employee name above payments and make the necessary changes as advised by Revenue.
   
   
6. Select Save and complete the changes for all employees.
7. Ensure you’ve paid the employees the required pay.
8.  Select Next and finish payroll as usual.