Legislation for 2025 tax year The update includes the changes announced in the Budget Statement by the Minister for Finance on 1 October 2024. This includes changes to: - National Minimum Wage (NMW)
- Universal Social Charge (USC) rate and threshold
- Pay Related Social Insurance (PRSI) threshold
- Emergency tax rates
Other changes - Gender Pay Gap reporting excludes leavers whose finish date falls within the snapshot date range
- New State Pension Contributory field in 2025 Revenue Payroll Notifcations (RPNs)
- RPN warning appears if an employee is in receipt of State Pension (Contributory), and not on PRSI Code J1, M or NA
Related Solutions Download and install the latest version Legislation for 2025 tax year Gender Pay Gap reporting State Pension (Contributory) [BCB:191:UKI - #GetMoreFeedback:ECB] |