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Irish payroll runs on PAYE Modernisation — Revenue Payroll Notifications must be retrieved before each run and submissions filed on pay date. Rippling automates the full Revenue integration so your Irish Ltd stays current.
Irish payroll is administered through Revenue's PAYE Modernisation system, introduced in January 2019. It requires employers to retrieve a Revenue Payroll Notification (RPN) for each employee before processing payroll, and to file a Payroll Submission Request (PSR) with Revenue on or before each pay date. This real-time reporting system ensures Revenue has up-to-date information on each employee's tax credits, cut-off points, and USC rates.
The Irish payroll system is relatively straightforward compared to Germany or the Netherlands, but has its own nuances: the USC (Universal Social Charge) is a separate levy on all income, the PRSA access obligation for employers without occupational pension schemes applies from 6 months, and the statutory sick leave regime (introduced in 2023) adds payroll administration requirements.
Ireland's position as the European hub for US tech companies means Irish payroll teams — and payroll software — are experienced with large volumes of internationally mobile employees and the associated non-resident and dual-contract payroll complexity.
Rippling's Irish payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| PRSI (Class A — Employer) | 11.15% | On earnings above €352/week. Most employees are Class A. |
| National Training Fund Levy | 1% | Embedded within employer PRSI. Applies to all liable employers. |
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| Contribution | Rate | Notes |
|---|---|---|
| PRSI (Class A — Employee) | 4.1% | On earnings above €352/week. Rising to 4.2% from October 2024. |
| Universal Social Charge (USC) | 0.5%–8% | 0.5% to €12,012; 2% to €25,760; 4% to €70,044; 8% above. Reduced for medical card holders / over 70s. |
| PAYE Income Tax | 20% / 40% | Standard rate 20% to cut-off point (~€42,000 for single); 40% above. |
| Band | Income | Rate |
|---|---|---|
| Standard Rate | Up to €42,000 (single, 2024) | 20% |
| Higher Rate | Above €42,000 | 40% |
Tax credits significantly reduce the effective PAYE rate. Standard credits: Personal Tax Credit €1,875 + Employee (PAYE) Tax Credit €1,875 = €3,750 combined. Effective 0% rate on first ~€18,750 of income for standard employees. USC and PRSI are calculated separately from PAYE.
Final pay must include all accrued annual leave. Redundancy payments are subject to PAYE above the tax-exempt amount (basic statutory redundancy pay is exempt; ex-gratia payments above €10,160 plus €765 per complete year of service are taxable). SCSB (Standard Capital Superannuation Benefit) and the increased basic exemption may reduce the taxable portion of larger termination packages.
Statutory: PRSI, 4+ weeks annual leave, statutory sick leave, maternity/paternity benefit.
Market standard: Private health insurance (VHI, Laya, Irish Life Health — very commonly employer-funded), pension (PRSA access mandatory if no occupational scheme), income continuance, annual bonus, and RSUs for tech roles. Ireland's US tech sector sets high expectations for benefit parity with US packages at senior levels.
PAYE Modernisation, in effect since January 2019, requires Irish employers to retrieve a Revenue Payroll Notification (RPN) before each payroll run and file a Payroll Submission Request (PSR) with Revenue on or before each pay date. This replaced the old end-of-year P35 return with real-time reporting. Rippling integrates with Revenue Online Service (ROS) to retrieve RPNs and file PSRs automatically on each pay run.
The USC is a separate income levy on all Irish income, distinct from PAYE and PRSI. It applies at 0.5% on the first €12,012, 2% from €12,013 to €25,760, 4% from €25,761 to €70,044, and 8% above €70,044. Medical card holders and those earning under €13,000 are exempt. Rippling calculates USC alongside PAYE and PRSI on each pay run using the employee's RPN data.
Under PAYE Modernisation, there is no separate P35 annual return — year-end compliance is fulfilled through real-time PSR submissions throughout the year. Revenue reconciles PAYE, PRSI, and USC based on cumulative PSR data. Employees access their tax and pay summary through Revenue's myAccount portal. Rippling's continuous PSR filing fulfils Irish year-end obligations without a separate year-end process.
Yes. Rippling's Irish payroll module integrates with Revenue's ROS system for RPN retrieval and PSR filing, calculates PAYE, PRSI, and USC per employee, and handles statutory sick leave and benefit-in-kind payrolling. thePeopleStack configures the Irish payroll setup including Revenue employer registration, PRSA access arrangement, and ROS integration. Contact us to scope your Ireland payroll configuration.
