Employee pay day - calculating Income Tax and Universal Social Charge



The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.

Each employee is entitled to tax credits, tax and Universal Social Charge (USC) cut-off points depending on personal circumstances. The total amounts are outlined on the Revenue Payroll Notification (RPN). The RPN will also show whether these should be given on either a:

  • cumulative basis
  • week 1 or month 1 basis.

If there is no RPN available for an employee, you must calculate tax on an emergency basis.

Next: Weekly, fortnightly, four-weekly and monthly pay periods