Module: PYIE | Molga: 21 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
PRSI EE | 4% (Class A1) |
PRSI ER | 11.05% (Class A) |
USC EE | Progressive 0.5%/2%/4%/8% on all income |
Income Tax (PAYE) | 20% standard; 40% higher rate (above EUR 44,000 single) |
Auto-Enrolment | 2024 launch: 1.5%EE+1.5%ER (rising to 6%+6% by yr10) |
Revenue Payroll Reporting | Real-time RPN/PSR per payroll run |
P60 | Replaced by myAccount employee self-service |
Year-End | P35 replaced by RPR annual reconciliation |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
Revenue PAYE Modernisation | RPR setup | PYIE activation | Auto-enrolment scheme 2024
Chapter 2: Enterprise Structure
Tax class groupings | PRSI classes | USC bands | Auto-enrolment eligibility | EUR
Chapter 3: Integration
PTP | PPS Number (IT0185) | RPN (Revenue Payroll Notification) retrieval | AE interface
Chapter 4: Payroll Engine
PYIE schema | PRSI Class A PCR | USC progressive PCR | PAYE 20%/40% | AE deduction
Chapter 5: Operations
RPR (Revenue Payroll Reporting) per run | PRSI+IT payment | P30 replacement | Payslip
Chapter 6: Go-Live
Revenue RPR test | PRSI validation | Auto-enrolment UAT | PAYE parallel | Hypercare