Irish Payroll Guides
40 expert guides covering every aspect of Irish payroll for 2026.
paye
Understanding PAYE on Your Irish Payslip
PAYE is the system Revenue uses to collect income tax directly from your wages each pay period. Understanding the calculation helps you verify your payslip is correct.
9 min read
Standard Rate Cut Off Point (SRCOP) Explained
The Standard Rate Cut Off Point sets the boundary between 20 percent and 40 percent income tax in Ireland. Knowing your SRCOP is essential to checking your PAYE.
8 min read
Tax Credits on Your Irish Payslip
Tax credits reduce the income tax you actually pay, after the rates are applied. Knowing which credits you qualify for is key to checking your payslip.
8 min read
Married Couple Tax Bands in Ireland
Marriage and civil partnership change how income tax bands and credits are applied in Ireland. Choosing the right assessment basis can save real money.
9 min read
Emergency Tax and Week 1/Month 1 Basis Explained
Emergency tax kicks in when Revenue cannot match your employment to your tax record. Knowing how to fix it quickly puts your money back in your pocket.
8 min read
Jointly Assessed Spouses and Payroll
Joint assessment changes how credits and bands are split between two payslips. Getting the split right keeps month to month deductions accurate.
8 min read
Non Resident Tax in Ireland
Non residents who work in Ireland may face PAYE on Irish source pay even when their main home is abroad. Domicile and treaty rules can change the picture significantly.
9 min read
Restricted Share Units (RSUs) Tax in Ireland
RSUs are taxed in Ireland when they vest, with the full value subject to PAYE, USC, and PRSI. A separate CGT charge can arise when shares are eventually sold.
9 min read
usc
Universal Social Charge (USC) Bands 2026
USC is a separate income charge that applies on top of PAYE in Ireland. The 2026 bands have updated thresholds, and understanding them is key to checking your payslip.
8 min read
USC Exemption Thresholds in Ireland
Earning under €13,000 a year means you pay no USC at all. Crossing that threshold by even a euro brings you into charge on the full income.
7 min read
USC Reduced Rate for Medical Card Holders
Holding a full medical card and meeting the income limit caps your USC at 2 percent. This can be worth several hundred euros a year.
7 min read
USC Bands for Pensioners
Pensioners get specific USC concessions, including a 2 percent cap from age 70 and exemption of the contributory state pension. Knowing them helps retirees check their pay statements.
7 min read
USC for Self Assessed vs PAYE Workers
Self employed earners face an extra USC surcharge above €100,000 that PAYE workers do not. Understanding the difference matters for anyone with mixed income.
7 min read
prsi
PRSI Class A1 Explained
Class A1 is the standard PRSI class for most employees in Ireland. The rate steps up from 4.1 percent to 4.2 percent on 1 October 2026, affecting take home pay.
8 min read
PRSI Class S for Self Employed
Self employed individuals pay PRSI under Class S. The rate is the same as employees but the calculation and benefits differ in important ways.
8 min read
PRSI Credit Taper Between €352 and €424
A weekly PRSI credit of up to €12 cushions Class A workers earning just above the €352 entry threshold. The taper makes the marginal cost of extra hours less painful.
7 min read
PRSI Rate Change on 1 October 2026
A scheduled 0.1 percentage point rise in PRSI takes effect on 1 October 2026. Both employees and employers will see slightly higher deductions for the final quarter.
7 min read
PRSI Class Letter Meanings
Every employee in Ireland is assigned a PRSI class letter that determines contribution rates and benefit entitlements. Knowing your class helps you check your payslip.
9 min read
pension
My Future Fund Auto Enrolment 2026
Ireland launches its long awaited auto enrolment scheme My Future Fund on 30 September 2026. Employees aged 23 to 60 earning over €20,000 will be enrolled automatically.
10 min read
PRSA Tax Relief on Your Payslip
PRSA contributions can attract income tax relief at your marginal rate, applied directly through payroll if your employer cooperates. Knowing the age based caps helps maximise the benefit.
9 min read
AVC Payslip Deductions
Additional Voluntary Contributions let employees in occupational pension schemes top up their retirement saving with full tax relief. AVCs typically appear as their own payslip line.
8 min read
Public Service Superannuation in Ireland
Public servants in Ireland pay statutory pension contributions called Superannuation. The structure depends on join date, with the Single Scheme covering all post 2013 entrants.
9 min read
credits
Personal Tax Credit of €2,000
The Personal Tax Credit is the foundation of every Irish income tax bill. It reduces the tax due by €2,000 a year for a single person and €4,000 for a married couple.
7 min read
Employee PAYE Tax Credit
The Employee PAYE Tax Credit is a €2,000 annual reduction in income tax available only to PAYE workers. Self employed people receive an equivalent Earned Income Credit.
7 min read
Earned Income Credit for Self Employed
The Earned Income Credit was introduced to reduce the gap between PAYE and self employed taxpayers. In 2026 it stands at €2,000, equal to the PAYE credit.
7 min read
Single Person Child Carer Credit
The Single Person Child Carer Credit gives a single parent or main carer €1,750 of tax relief plus an extended SRCOP of €48,000. Only one claimant can receive it per child.
8 min read
Home Carer Tax Credit
A jointly assessed couple where one spouse cares for a dependent at home can claim a Home Carer Tax Credit of up to €1,950 in 2026.
8 min read
employment
Employment Detail Summary (EDS)
The Employment Detail Summary is the modern replacement for the old paper P60. It is generated automatically by Revenue from real time payroll data.
7 min read
Revenue Payroll Notification (RPN)
The Revenue Payroll Notification (RPN) is the modern replacement for the tax credit certificate. It directs your employer how to calculate PAYE, USC, and PRSI each pay period.
7 min read
Form 12 Irish Tax Return
Form 12 is the Irish tax return for PAYE workers with smaller amounts of non PAYE income. Filing it ensures you stay compliant without entering full self assessment.
8 min read
P21 Balancing Statement (Statement of Liability)
The P21 Balancing Statement, formally renamed the Statement of Liability, is your annual tax reconciliation. It tells you whether you owe Revenue or are due a refund.
7 min read
Payslip vs EDS vs Statement of Liability
Irish payroll generates three core documents over the tax year. Each tells you something different, and they should reconcile cleanly when read together.
7 min read
Minimum Wage in Ireland: €14.15
The Irish national minimum wage rose to €14.15 per hour from 1 January 2026. Understanding the sub minimum tiers helps employers and workers verify pay is correct.
8 min read
Public Holidays in Ireland 2026
Ireland has 10 public holidays in 2026. Employees are entitled to one of four benefits for each, and getting the calculation right matters for both pay and time off.
8 min read
Sunday Premium Pay Rules in Ireland
Working a Sunday in Ireland triggers a statutory premium where the contract does not already account for it. Knowing how the premium is set helps verify your payslip.
7 min read
compliance
Benefit in Kind on Company Cars
A company car comes with a tax cost called Benefit in Kind, calculated as a percentage of the original market value. The percentage depends on emissions and business mileage.
9 min read
Cycle to Work Scheme in Ireland
Buying a bike through the Cycle to Work scheme can save up to half its cost in tax. The 2026 limits and four year refresh cycle make it useful for regular commuters.
7 min read
Small Benefit Exemption €1,500
The Small Benefit Exemption lets employers reward staff with up to €1,500 of vouchers or non cash gifts each year completely free of PAYE, USC, and PRSI.
7 min read
Revenue myAccount and Payroll
Revenue myAccount is the online portal that puts every Irish PAYE worker in control of their tax. Knowing what to do where saves hours of phone time.
8 min read