Beginning the tax year
The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
You will need a Revenue Payroll Notification (RPN) for each of your employees. Each year, an RPN will be made available to you in December for the coming year.
There will be no RPN available for employees where:
If there is no RPN available for an employee in the new tax year, you must apply emergency basis on the employee’s pay.
You must apply emergency basis from the date the employment commenced until an RPN is available. This applies even if the period of employment spans two different tax years.
You are legally obliged to deduct tax from your employees and pay it to Revenue. You are also obliged to report your employees’ pay and deductions on or before you pay them. You must do this whether or not an RPN is available.