PAYE Modernisation Technical Overview

The objective of PAYE Modernisation is that Revenue, employers and employees will have the most accurate, up to date information relating to pay and statutory payroll deductions. This will ensure that the right amounts of the following taxes are deducted at the right time from the right employees:

It also ensures that employers pay over the correct amounts of deductions for every employee to Revenue. This will improve the accuracy, ease of understanding and transparency of the PAYE system for all stakeholders.

The reporting process by employers to Revenue will be fully integrated into the employer’s payroll run. This will contribute to a significant streamlining of business processes and reducing administrative cost for employers.

All technical documentation, specifications, and examples for the following web services are accessible through the PAYE web services/Developers links.

These links provide specifications and support for future live functionality. It will enable payroll software developers to update their software packages, to be compatible with PAYE reporting obligations from 2019 onwards.

Lookup Revenue Payroll Notification (RPN) web service

Employers can use the Lookup RPN web service to retrieve RPN, previously known as the P2C. This service will allow employers to request RPN for existing employees and get a response based on the query submitted through the web service.

New RPN web service

Employers can use the New RPN web service to retrieve RPN for employees who have not yet been registered with that employer. This service will allow employers to request RPN for new employees, and will set up a new employment for the employee. The employer will get a response of the RPN available for use for the new employment.

Payroll Submission web service

Employers can use the Payroll Submission web service to submit relevant payroll data for each of their employees to Revenue. This information must be submitted by the employer on, or before, making a payment. The payroll software will send a Payroll Submission Request to Revenue. They will receive a response confirming either:

  • acknowledgement of the submission
  • details of any errors which caused the submission to be rejected.

After the payroll submission has been acknowledged, the information for each employee will be validated by Revenue.

Check Submission web service

Employers can use the Check Submission web service to check for the current status of the payroll submission. This is to query the result of payroll submission validation. The payroll software will request the current status of a payroll submission. The response will contain totals of all valid line items (payslips) in a submission. In addition, it will also contain information regarding any invalid line items that failed the validation process.

Check Payroll Run web service

Employers can use the Check Payroll Run web service to query the current status of a payroll run. This may have changed since the original submission, because the employer may have made corrections to their payroll. The payroll software will send a Payroll Run Request to retrieve the payroll run summary. The response will contain the totals and list of submissions making up the payroll run.