PAYE
PAYE Modernisation, explained.
In 2019, Revenue replaced annual paper certificates with real-time payroll reporting. The P45 and P60 were abolished. Here is what you actually need now.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
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Common questions
What is PAYE Modernisation?
A 2019 reform of Irish payroll under which employers report pay and tax to Revenue every pay period (real-time) rather than annually. It replaced the P30, P35, P45 and P60 with continuous data flows between employer payrolls and Revenue.
What replaces the P60?
The Employment Detail Summary (EDS), available via Revenue myAccount. It shows your year-end totals for pay, PAYE, USC, PRSI, and pension across every employment in a tax year. You can download a PDF copy any time.
What replaces the P45?
When you leave a job, your employer files a cessation date directly with Revenue. There is no longer a paper certificate to hand to your next employer. Your new employer simply requests a Revenue Payroll Notification (RPN) using your PPS number.
What is an RPN?
A Revenue Payroll Notification - the electronic equivalent of a tax code. It tells your employer your tax credits, standard rate cut-off point, USC status, and the basis (cumulative, week 1, or emergency). RPNs are issued and updated in real time by Revenue.
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Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension or employment advice. Always verify your payslip, PAYE, USC, PRSI, tax credits, deductions and take-home pay with your employer's payroll department, Revenue, a qualified tax adviser, accountant or another appropriately qualified professional.