An employee’s tax and USC calculations for the 2019 tax year onwards depend on the RPN Information on the system for them. This information can be viewed by going to the employee’s profile and clicking on Edit Info > RPN Information.
This is the default option for any employees who are added to the system before any RPNs have been created or retrieved for them. You will see a warning box alerting you to this fact when you open the RPN Information screen.
New employees without RPN information will have PAYE and USC calculated on the emergency basis.
Create / Retrieve RPN
To avoid an employee being taxed on an emergency basis, click on Create / Retrieve RPN. SimplePay will retrieve the latest active RPN from Revenue for the employee. Where there is no existing active RPN for an employee, Revenue will create one. All tax information for the RPNs retrieved will be populated / updated for the employee.
- In order to retrieve an RPN for an employee, they must first be registered for PAYE with Revenue and have a PPSN. Refer to this article if the employee does not have a PPSN: Basic Info > Employee’s without a PPSN
- Creating and retrieving RPNs can also be done in bulk. Refer to the following help page: Bulk Actions > Create / Add RPNs
An employee’s Employment ID is a unique identifier which is used to distinguish between multiple employments for an employee with the same employer where the employee has two employment roles and receives two sets of separate pay. It is also used to differentiate between different periods of employment, such as cases where the employee ceases and re-commences employment with the same employer in the same year.
The Employment ID is a mandatory field on Revenue Payroll Notification (RPN) as well as on SimplePay where an employee has a Personal Public Service Number (PPSN) available.
- SimplePay will set the Employment ID automatically if the employee is manually added to the system. If the employee details are imported in bulk, SimplePay will use the Employment ID created by ROS.
- If the employee has been registered with ROS and an Employment ID already exists, the number on ROS will need to match the number on SimplePay
- SimplePay will automatically assign an Employment ID when a new employee is added to the system.
Please refer to the following help site page for information on changing or updating an Employment ID: How do I change an Employment ID?
Further details about Employment IDs can be found on Revenue’s website here.
Tax Information History
Any changes to the tax information provided (for example, when a new RPN is retrieved) can be viewed at the bottom of the RPN Information page under Tax Information History.
Clicking on View next to a particular record in the table provides the tax information for that employee as at its effective date.