Oct 20, 2025 1 min read

Ireland: Revenue – Transition guidance from 2025 → 2026 (RPNs & late 2025 pay)

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

Published

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

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