Ireland: Revenue – Transition guidance from 2025 → 2026 (RPNs & late 2025 pay)
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Revenue added/updated operational guidance on managing year-end to new-year payroll: handling 2025 income paid in 2026, requesting 2026 RPNs, and ensuring 2026 payroll submissions use 2026 RPNs/rate bands.
Effective Date
- 1 January 2026 (operational from first 2026 payroll run)
Published
- 17 October 2025
Impact
- Using 2025 RPNs in 2026 pay runs will mis-calculate tax; systems must pull 2026 RPNs once available (early Dec; real-time from 1 Jan).
Payroll action
- Schedule an RPN refresh for all employees before your first 2026 payroll; validate that any late-paid 2025 earnings processed in 2026 use 2026 credits/bands.