Irish RPN Codes Dictionary 2026

Ireland uses a Revenue Payroll Notification (RPN) instead of a UK-style tax code. Each RPN tells your employer your basis of assessment, Standard Rate Cut-Off Point (SRCOP), tax credits, USC rates and PRSI class. Below are the 15 patterns most employees encounter - with plain-English meanings and a €40,000 worked example for each.

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Basis of assessment

How the employer calculates each pay period - cumulative, Week 1 / Month 1, or emergency.

Standard Cumulative Basis

Cumulative (Normal)

The default - full SRCOP and credits spread evenly across the year, with year-to-date reconciliation each pay period.

Week 1 / Month 1 (Non-Cumulative) Basis

Week 1 / Month 1

Each pay period stands alone - no year-to-date reconciliation. Common after a mid-year change in circumstances.

Emergency Basis - PPSN Provided

Emergency (PPS provided)

Used when no RPN is yet available but the employee has provided a PPSN. Tax credits and SRCOP are limited and run down to zero over four weeks.

Emergency Basis - No PPSN

Emergency (No PPSN)

The harshest basis: 40% on every euro from day one, with no SRCOP and no credits.

PRSI class flags

PRSI class letters that decide your social-insurance rate and which welfare benefits you build entitlement to.

PRSI Class A1 (Standard Employed)

PRSI Class A1

Default PRSI class for most private-sector employees aged 16-66 earning more than €352 per week.

PRSI Class A0 (Low Earnings)

PRSI Class A0

Class A subclass for employees earning €38-€352 per week - no employee PRSI but employer pays a reduced rate.

PRSI Class A2 (Community Employment)

PRSI Class A2

Reduced-rate Class A for participants on Community Employment schemes - 0.5% employee PRSI, 0.5% employer PRSI.

PRSI Class S (Self-Employed / Proprietary Director)

PRSI Class S

Self-employed PRSI class - also applies to directors owning more than 50% of the company. 4.1% on all income, no employer PRSI.

PRSI Class D (Permanent Public Servants pre-1995)

PRSI Class D

Modified Class D: 0.9% (under €1,443/fortnight) or 4% (above) employee PRSI for permanent and pensionable public servants recruited before 6 April 1995.

PRSI Class M (No Liability)

PRSI Class M

Nil PRSI - employees under 16, employees over 66, or income types outside PRSI scope (e.g. some occupational pensions).

USC flags

Universal Social Charge flags telling the employer to apply reduced rates or no USC at all.

USC Exemption Flag

USC Exempt

RPN flag indicating the employee's annual income is below the USC exemption threshold (€13,000 for 2026), so no USC is deducted.

USC Reduced Rate (Over-70 / Medical Card)

USC Reduced Rate

Capped USC of 0.5% then 2% applies - no 3% or 8% bands. For people aged 70+ with income under €60,000 or full medical card holders.

Special situations

Exclusions, split allocations and zero-credit notifications used in specific employer scenarios.

PAYE Exclusion Order

Exclusion Order

Revenue tells the employer not to deduct PAYE at all. Used mainly for non-resident employees who pay tax in another country.

Split SRCOP (Multiple Employments)

Split SRCOP

SRCOP and credits divided between two or more employments so each employer applies the right slice of the 20% band.

Zero Credits / Zero SRCOP RPN

Zero Credits

RPN issues with €0 credits and €0 SRCOP - usually because all credits and band have been allocated to another employment.

Not sure which one applies?

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