- RPNs for 2026 will be available in early December 2025, however 2026 RPNs will not be updated in real time until 2026
- If an employee’s payment date is 2026, employers must use the 2026 RPN
- A 2025 RPN cannot be used in 2026 (Income Tax Regulations 2018)
- Employers are advised not to make payroll submissions with a 2026 pay date until a 2026 RPN is available (otherwise emergency tax will apply)
2025 RPNs will no longer be available for retrieval after 31st December 2025. Therefore attempting to retrieve an RPN in 2026 Payroll Manager after this date will return an error.
Where payroll remains outstanding for 2024, employers in this instance will need to use the most recently retrieved RPN to process their employees' payroll.
Revenue Payroll Notifications - Transition to the new tax year
