## What an RPN is
The Revenue Payroll Notification (RPN) is an electronic instruction file sent from Revenue to your employer's payroll system. It contains the information needed to calculate the correct PAYE and USC each pay period.
RPNs replaced the old paper P2C certificates from 2019 onward as part of PAYE Modernisation.
## Data on the RPN
A typical RPN includes:
- Total annual tax credits
- Standard Rate Cut Off Point
- USC bands and rates applicable
- Calculation basis: cumulative or Week 1
- Effective date
## How RPNs work
Each pay period:
1. Employer requests an RPN from Revenue's API
2. Revenue returns the latest version for that employee
3. Payroll system calculates pay using the RPN data
4. Employer files a payroll submission back to Revenue with the actual figures
This real time loop keeps employer, employee, and Revenue records synchronised.
## When RPNs change
An updated RPN is issued when:
- You start a new job and register it on myAccount
- You marry, divorce, or change assessment basis
- You claim or remove a tax credit
- You become entitled to a relief such as the Home Carer Credit
- Revenue corrects an error
## How to view your RPN data
While employees do not see the RPN file directly, the same information is shown in the Tax Credit Certificate accessible through Revenue myAccount. Always cross check that this matches what appears on your payslip.
## Worked scenario
Aine starts a new job in March 2026. Her employer requests an RPN. Because Aine has not yet registered the job on myAccount, Revenue cannot match the request, and the employer applies emergency tax.
Aine logs in to myAccount, adds her new employer's details, and within a few days an updated RPN is available. Her next payslip applies cumulative basis with full credits, and any over deduction is refunded.
## Multiple employments
Where you have two or more concurrent jobs, you can split credits and SRCOP across them. Specify the split through myAccount and Revenue issues distinct RPNs for each employer.
## Educational notice
This article describes general RPN mechanics. For specific tax positions always consult Revenue.ie or a qualified adviser.