Pay
Your Revenue Payroll Notification (RPN): what's on it and how to change it
Last updated 16 October 2026
A Revenue Payroll Notification (RPN) tells your employer your credits, 20% band, USC bands and basis. How to read it, fix it and move to cumulative.
Your employer doesn't work out your tax credits. Before each payroll they download a Revenue Payroll Notification (RPN) for you from Revenue. Their payroll software uses it to calculate income tax and USC. You see the same information on your Tax Credit Certificate in myAccount.
What's on it
- your yearly tax credits, as one total (your employer doesn't see the breakdown)
- your yearly standard rate cut-off point: the amount taxed at 20%
- your USC rate bands, or that you're exempt
- the basis: cumulative or Week 1
- any Local Property Tax to be deducted from pay
- pay, tax and USC from earlier jobs this year, so the cumulative figures carry on
For a single employee in 2026 with the standard credits, the RPN shows €4,000 of credits and a €44,000 cut-off point. Paid monthly, payroll applies €3,666.67 at 20% each month.
Cumulative or Week 1
On the cumulative basis, each pay day settles the tax on all your pay since 1 January. Unused credits from a quiet month carry forward, and overpaid tax comes back automatically. This is the normal basis.
On the Week 1 basis, each pay day stands alone. Revenue uses it, for example, when your credits have been cut sharply mid-year or it lacks details of earlier jobs. It also uses it when you've come from abroad, or when you've transferred credits to a spouse. Nothing carries forward, and your employer can't refund overpaid tax until you're back on cumulative.
No RPN at all
If your employer can't get an RPN for you, they must use emergency tax. Giving them your PPS number and, for a first job, registering it in myAccount fixes this.
Changing it
- Sign in to myAccount and open 'Manage your tax for the current year' under PAYE Services.
- Add credits you're missing, such as the Rent Tax Credit or flat rate expenses, or split your credits between jobs.
- Revenue updates your record and your employer downloads a new RPN for the next payroll.
- If you're stuck on Week 1, ask Revenue why through MyEnquiries.
Check the RPN when you start a job, change job, marry, or claim a new credit. Most payslip errors trace back to the credits or basis on it, not to the employer's arithmetic.
Work it out
Sources
- Revenue: Cumulative basis (weekly credits and cut-off points, worked examples) (checked 16/10/2026)
- Revenue: Weekly, fortnightly, four-weekly and monthly pay periods (checked 16/10/2026)
- Revenue: How to get a refund of Emergency Tax (checked 16/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.