Transition from 2025 to 2026
Requesting a Revenue Payroll Notification (RPN) for 2026
Revenue Payroll Notifications (RPNs) for 2026 are available from Revenue in early December 2025. They will be updated in real time from 1 January 2026.
Do not use a 2025 RPN for payments which are made in 2026. You must ensure that you are using the correct RPN.
You should request RPNs for all employees under each employer registered number for the first payroll run of 2026. You must operate the details returned to you in the RPN. This applies even where nil credits and nil rate band are returned. Where there is no RPN available for an employee, the emergency basis must be applied.
The Employment ID assigned in 2025 will carry forward and will be included in the first RPN of 2026.
Next: Payroll submissions for 2026