🇮🇪 Ireland — SAP SF EC Cloud Payroll 6×6×6 Framework

Country Profile: Ireland | Module: PYIE | Currency: EUR | Molga: 21
Key Statutory: PAYE (Income Tax), PRSI (Pay Related Social Insurance), USC (Universal Social Charge), Revenue Payroll Notification (RPN), P30 monthly return, Auto-Enrolment (2024)

Key Config Items

  1. Molga 21; EUR; English; SEPA payments; fiscal year Jan–Dec
  1. PAYE: standard rate 20% (up to €42,000); higher rate 40% above
  1. PRSI: class A1 employee 4% + employer 11.15% (most employees)
  1. USC: tiered 0.5%/2%/4.5%/8% — surcharge on income
  1. RPN (Revenue Payroll Notification): real-time tax credits from Revenue
  1. Auto-Enrolment: mandatory from 2024 — 1.5% EE + 1.5% ER + 0.5% State (phased)

Wage Types

  1. Basic Pay (IE01), Bonus (IE10), BIK/Notional Pay (IE11 — benefit in kind)
  1. PRSI Employee Class A1 (IE60): 4%
  1. PRSI Employer (IE61): 11.15%
  1. USC (IE70): tiered contribution from 0.5%–8%
  1. Auto-Enrolment EE (IE62): 1.5%; ER (IE63): 1.5%
  1. Annual Leave: 4 working weeks statutory (Organisation of Working Time Act)

EC Integration & Testing

  1. PPS number → IT0185; RPN tax credit → IT0012 via Revenue API
  1. PRSI class routing: A1 (private sector) vs class D (public service)
  1. Auto-Enrolment: qualifying earnings trigger; opt-out window configuration
  1. P30: monthly employer return to Revenue via ROS (Revenue Online Service)
  1. UAT: RPN API test; Auto-Enrolment provider EDI
  1. AMS: Annual Budget (October) — tax credits, USC bands, PRSI rate updates