List of Tax Codes in Ireland - Guide for Employers

If you’re an employer tackling international payroll for the first time, you’ll need to know about tax codes.

It’s essential to have a working knowledge of what tax codes in Ireland are and how they work. This can help ensure your employees pay the right tax, and that you’re making the correct deductions and payments to the Office of the Revenue Commissioners.

But Irish tax codes can be a little confusing at first, since they are different from UK tax codes. To help, we’ve put together an essential guide covering everything you need to know. This includes a list of common tax codes, along with how to find an employee’s tax code.

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What do tax codes mean in Ireland?

In Ireland, income tax is worked out using the Pay As You Earn (PAYE) system, similar to the UK.

However, Ireland doesn’t have tax codes for employees in the same way as the UK does. Ordinarily, a tax code indicates an employee’s personal circumstances and tells the employer how much tax to pay.

In Ireland though, a slightly different system is used. Employers will receive a Revenue Payroll Notification (RPN) from the Office of the Revenue Commissioners.¹ Along with information on how much tax to deduct, this will contain a unique RPN number for the employee. This can be seen as an equivalent to a tax code.

It’s important for employers to pay attention to RPNs and make sure the right RPN codes are used in their payroll software. If an employee’s details aren’t updated, it could result in the wrong amount of tax being paid.

How do Ireland tax codes work?

An employer will receive a Revenue Payroll Notification (RPN) from the Office of the Revenue Commissioners when a new staff member joins the company. The RPN is also issued for existing employees, for when there’s been a change in the employee’s circumstances (i.e. working more or fewer hours).

The RPN tells employers how much income tax and Universal Social Charge (USC) to deduct from a worker’s pay, along with other key information.¹ This is what determines an employee’s salary after tax in Ireland.

It’s crucial for the correct RPN number and details to be used when running payroll. It can sometimes be complicated when it comes to remote employees working in other countries. So when it comes to running international payroll, it can be a good idea to get specialist advice and use the right software.

How to find an employee's Irish tax code?

To find an RPN for a particular employee, you’ll need to check the Revenue Payroll Notification issued by the Office of the Revenue Commissioners. You can also speak to your accountant or search in the payroll software your company uses to find RPN numbers for existing employees.

To get an RPN for a new starter, follow these steps:²

1. Request some details from your new employee - you’ll need their name, Personal Public Service Number (PPSN) and the date their employment started.
2. In your payroll reporting software, you can use the function ‘Request RPNs by online form’.
3. Select ‘New employees’
4. Enter the details gathered from your new employee and click ‘Add’
5. Choose the format you’d like to receive the RPN information in (i.e. CSV or XML)
6. Click ‘Request RPNs’ and then ‘Sign & Submit’.
7. You’ll then receive a file with the details of the RPNs requested, which you can upload into your payroll software.

List of Irish tax codes

As Ireland doesn’t use exactly the same PAYE system as the UK does, there isn’t a list of common Ireland tax codes available.

However, you might come across a few different types of codes as an employer when running payroll. Here’s a quick guide to a few of these:

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And that’s it - the basics you need to know about Ireland tax codes as a UK or Ireland employer.

The PAYE system in Ireland doesn’t work in quite the same way as in the UK, so tax codes aren’t quite the same. But if you can get to grips with Revenue Payroll Notification (RPN)s as an employer, you should be well on your way to running payroll like a pro.

Sources used for this article:

Sources checked on 30-Oct-2023.