IE-EMR-01
Emergency basis Week 1
No RPN issued, employer applies standard rate without credits then 40 percent flat after 4 weeks
Irish Payroll Anomaly Index
Common Irish payroll discrepancies catalogued for accountants and payroll teams.
IE-CRD-01
Missing Personal Tax Credit
RPN does not include the €2,000 Personal Tax Credit, taxable pay is over-deducted at the standard rate
IE-CRD-02
Missing PAYE Credit
RPN does not include the €2,000 PAYE Employee Credit despite active employment
IE-USC-01
USC band crossing not applied
Year-to-date earnings crossed €27,382 but employer still using 2 percent rate
IE-USC-02
USC reduced rate not applied
Medical card holder or over-70 with income under €60,000 not getting the 2 percent ceiling
IE-PRSI-01
PRSI Class A1 vs Class S mismatch
Contract shows employee but PRSI class shows S
IE-PRSI-02
PRSI Credit taper not applied
Weekly earnings between €352 and €424 but no PRSI Credit shown
IE-SRC-01
SRCOP too low for joint assessment
Married one-earner showing single SRCOP of €44,000 instead of €53,000
IE-PEN-01
Pension contribution not reducing taxable pay
Pension deducted but PAYE/USC computed on gross before pension
IE-BIK-01
BIK not shown as notional pay
Company benefit added without separate notional pay line