Summary
Description
Before you run the first payroll in the new tax year, you need to request Revenue Payroll Notifications (RPNs) for all your employees. You can do this as you process the pay run.
You need the RPN for the system to calculate how much Tax (PAYE), Universal Social Charge (USC) and Local Property Tax (LPT) to deduct. This also ensures your payroll is compliant and up to date with Revenue.
Resolution
Retrieve RPNs for existing employees
You need to retrieve the RPNs as you process the first pay run of the new tax year.
- Select Summary from the menu bar.
- Then Process pay run.
- On step two, Retrieve RPNs, make sure you're logged in to Revenue Online Services (ROS).
- Payroll retrieves an updated RPN for employees whose information has changed.
- Review the information for each employee.
- 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 three of the pay run:
- Select the employee's name.
- Select the dropdown list next to Tax Status.
- Select 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 one or two letters. You can find it on official documents. This includes your Public Services Card and your European Health Insurance Card.
Employee exempt from PRSI
Most employees pay Pay Related Social Insurance (PRSI). There are some reasons your employee could be exempt. For example, if they are under 16 or work for certain social welfare schemes. If they’re eligible, you can see this on the Retrieve RPNs screen.
If an RPN shows that an employee is exempt from PRSI:
- From the top of the Retrieve RPNs screen, select the employee's name.
- Select PRSI Exempt.
- Select the reason from the dropdown list.