Commercial Regulation
Ireland Payroll
Ireland payroll regulation covering PAYE income tax (standard 20% / higher 40%, cumulative, week 1 / month 1 and emergency basis from the RPN), Universal Social Charge (USC, 4 bands, reduced and exempt status), PRSI Class A and S with the October rate step, occupational pension and My Future Fund auto-enrolment, SARP relief, Benefit-in-Kind company car, Statutory Sick Pay, Local Property Tax deduction, termination exemptions, National Minimum Wage check and Revenue PAYE Modernisation (PSR). Weekly, fortnightly and monthly pay, with the tax year and income tax week and month by pay date.
Tax Year 2026
Weekly · Fortnightly · Monthly
79 Tests
Revenue PAYE Modernisation
v1.0-beta
44
Wage Types
6
Reports
12
Cases
79
Integration Tests
Regulation Overview
IE.Payroll · 2026
Core regulation + 8 data satellites + Consolidation layer
Pay Frequencies & Tax Year
Weekly · fortnightly · monthlyDivision calendar (Week · BiWeek · CalendarMonth)
Tax year 1 January – 31 DecemberBy pay date: income tax week and month, YTD, PSR
Week 53 / fortnight 27 pay dayWeek 1 basis (Tax and Duty Manual 42-04-35A)
Calendar guardPayrun aborts on unsupported calendars
PAYE Income Tax — 2026
Standard Rate20%
Standard Rate Band (single)€44,000
Standard Rate Band (married, one earner)€53,000
Higher Rate40%
Employee Tax Credit€2,000
Personal Tax Credit (single)€2,000
Universal Social Charge (USC) — 2026
Band 1 (0.5%)€0–12,012
Band 2 (2%)€12,013–28,700
Band 3 (3%)€28,701–70,044
Band 4 (8%)> €70,044
Exemption threshold€13,000
Reduced rate (income up to €60,000)0.5% / 2% only
PRSI — Class A (January · from October)
Employee Rate4.2% · 4.35%
Employee threshold · tapered credit€352/week · up to €424/week
Employer Rate up to €552/week9% · 9.15%
Employer Rate above €552/week11.25% · 11.4%
Class S4% employee, no employer PRSI
Other Parameters
National Minimum Wage (from 1 January 2026)€14.15/hour
My Future Fund (employee · employer)1.5% · 1.5%, earnings cap €80,000
SARP threshold · relief rate€125,000 · 30% of excess
Statutory Sick Pay70%, max €110/day, 5 days/year
Certification Requirements
Required Registrations & Filing Certifications
Customer responsibility — Payroll Engine provides calculation results, not filing
Software Certification
Revenue PAYE Modernisation — Approved Payroll SoftwareRevenue requires use of approved payroll software for real-time reporting (mandatory since Jan 2019)
Filing & Data Registrations
Revenue ROS (Revenue Online Service)Employer registration — mandatory before first payroll; ROS credentials required for submissions
PAYE Modernisation — Payroll Submission Request (PSR)Real-time payroll data submitted to Revenue on or before payment date
PRSI — Social Welfare registrationEmployer PRSI registration with Department of Social Protection
Payroll Engine computes gross-to-net results and produces Revenue-compatible payroll data. PSR submission requires Revenue ROS registration and is the sole responsibility of the deploying entity.
Deployment & Compliance
Standard Payroll vs Consolidation
Standard Payroll
- IE.Payroll core regulation standalone
- 8 data satellites (IncomeTax, USC, PRSI, AE, NMW, BIK, SSP, Termination)
- Weekly, fortnightly and monthly pay by pay date
- PAYE on cumulative, week 1/month 1 or emergency basis
- PRSI Class A and S with October rate step
- USC normal, reduced and exempt status from the RPN
UKIE Consolidation
- WTs 7000–7030 cross-country interface
- TotalGross · IncomeTax · Deductions
- Employer · Net · LabourCost
- Validated by Regulation.Consolidation Guards (8000–8030)
- UKIE multi-currency (GBP + EUR) consolidation
Regulation Stack
L1IE.Payrollcore regulation
L2Data.IncomeTax · Data.USC · Data.PRSI · +5 satellitesannual parameters
L3Regulation.ConsolidationCOM interface
Cases & Reports
12 cases + 6 reports, all reports by pay date
Reports (6)
Payslip — payment date and pay periodPDFPer pay date · Employee
Employment Detail SummaryPDFTax year · Employee
Cessation StatementPDFFinal payment · Employee
Payroll SummaryPDFPer pay date · Management
PRSI SummaryPDFPer pay date · Management
Payroll Submission Request (PSR)XMLPer pay date · Revenue