Information on payroll submission

What other details go into payroll submission?

Pay date

This is the date the employee is paid. It is used to determine which period the submission belongs.

Employment start date

This field should be completed when an employer pays an employee for the first time. It should be updated if the start date is amended in a subsequent payroll run.

Date of leaving

This field should be completed when an employee leaves your employment.

Revenue Payroll Notification (RPN) number

This is the number of the RPN used to calculate deductions. It is used to ensure the most up to date PRN is being operated by the employer.

Medical insurance premium eligible for tax relief

If you pay medical insurance as a Benefit In Kind (BIK), this field must be completed. The total amount of medical insurance paid by you should be included on the payroll submission.

Employee exempt from Pay Related Social Insurance (PRSI) 

This applies to employees who are exempt from paying PRSI in Ireland. While the employees are receiving payments in Ireland, they are covered for social insurance in another State. The PRSI exemption marker should not be used where a person is not required to pay PRSI for any other reason.

Universal Social Charge (USC) exemption

This marker applies if an employee is exempt from paying USC on their income. This does not apply to an employee whose income is under the threshold for paying USC.

Week 53

This applies when there are 53 weekly pay days in the year. This will occur when a pay day falls on 31 December. In the case of a leap year, on 30 or 31 December.

This is only if an employee qualifies for 53 weekly, 27 fortnightly or 14 four-weekly pay days.

Pension tracing number

This is if you operate an approved occupational pension scheme. This process will create a Pension Board reference number, which should be entered on the payroll submission. This will allow prospective retirees to track pension entitlements from different employments during their careers.

Pay frequency

This is the employee's pay frequency that was in place during the period to which the submission applies. It can be weekly, fortnightly, four-weekly, monthly, twice-monthly, quarterly, bi-annual, week-based monthly, annual or other.

Payroll run reference

This is a reference used to identify the payroll event to which the submission refers. This allows employers to get summary totals for a payroll run even where there are corrections or multiple submissions.

Employment ID

This is a unique identifier for each separate employment for an employee. It is used to distinguish multiple employments for an employee with the same employer. More information is available in Employment Identifier.

Employer reference

This is an internal staff identifier. This field is mandatory where the employee’s Personal Public Service Number (PPSN) is not available. It must remain unchanged in all submissions the employer submits until the employee PPSN is available.

For further information and video tutorials on how to make a payroll submission, please see Employer Obligations from 1 January 2019.

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