RPN Schema
RPN Complex Type
RPN Schema : RPN Complex Type
Description
Revenue Payroll Notification (RPN) for an employment for an employee
Namespace http://www.ros.ie/schemas/paye-employers/v1/rpn/
Diagram
PRSIClass Element PRSIExempt Element LPTToDeduct Element USCDeductedToDate Element PayForUSCToDate Element YearlyUSCRateCutOff Element USCRatePercent Element Index Element Sequence USCRate Element USCStatus Element IncomeTaxDeductedToDate Element PayForIncomeTaxToDate Element YearlyRateCutOff Element TaxRatePercent Element Index Element Sequence TaxRate Element YearlyTaxCredits Element StatePensionCont Element ExclusionOrder Element IncomeTaxCalculationBasis Element EmploymentCessationDate Element EndDate Element EffectiveDate Element PreviousEmployeePPSN Element FamilyName Element FirstName Element Sequence Name Element EmployerReference Element RPNIssueDate Element EmploymentID Element EmployeePPSN Element Sequence EmployeeID Element RPNNumber Element Sequence RPN Complex Type
Overview
RPN
Revenue Payroll Notification (RPN) for an employment for an employee
Sequence
RPNNumber rpnNumber Simple Type
Data Item Ref: 104. Reference number of the RPN for this employment for the employee.
EmployeeID EmployeeID Complex Type
Employee's PPS Number and Employment ID (if available).
Sequence
EmployeePPSN EmployeePPSN Simple Type
Data Item Ref: 108. Employee's PPS Number. Used to identify the employee to which the RPN relates.
EmploymentID optional employmentID Simple Type
Data Item Ref: 110. Employee's Employment ID. Unique identifier for each distinct employment for an employee. If the RPN is being triggered as a result of the employee setting up the employment via Jobs and Pension or contacting Revenue, this field will not be populated.
RPNIssueDate xs:date
Data Item Ref: 105. The date the RPN was issued (YYYY-MM-DD).
EmployerReference optional employerReference Simple Type
Data Item Ref: 111. Employee's internal staff identifier/reference.
Name Name Complex Type
The employee name.
Sequence
FirstName defaultString Simple Type
Data Item Ref: 106.The first name of the employee.
FamilyName defaultString Simple Type
Data Item Ref: 107 The surname/family name of the employee.
PreviousEmployeePPSN optional EmployeePPSN Simple Type
Data Item Ref: 109. Conditionally Returned. Used to identify employee's previous PPS number if available e.g. PPS number with 'W' suffix.
EffectiveDate xs:date
Data Item Ref: 114. January 1st if cumulative basis applies. Date the RPN issued if Week 1 basis applies. The date can be in the future (YYYY-MM-DD).
EndDate xs:date
Data Item Ref: 115. Last date on which the RPN specified will apply. After this date a new RPN should be requested.
EmploymentCessationDate optional xs:date
Data Item Ref: 136. Conditionally returned if present for the employment. Employment Cessation Date
IncomeTaxCalculationBasis IncomeTaxCalculationBasis Simple Type
Data Item Ref: 112. PAYE calculation basis used in the submission. Options allowed are "CUMULATIVE", "WEEK_1" and "EMERGENCY".
ExclusionOrder optional xs:boolean
Data Item Ref: 113. Indicates if there is an exclusion order on file for the employee. Set to “true” if an exclusion order is on file for the employee.
StatePensionCont optional xs:boolean
Data Item Ref: 137. True for an employee drawing down their state pension contributory. Default from 2025 onwards is false.
YearlyTaxCredits defaultDecimal Simple Type
Data Item Ref: 118. Net Tax Credits. Amount of tax credits available to the employee for the year the RPN relates to. Amount of tax credits available for use in the PAYE calculation.
TaxRate 1..∞ TaxRate Complex Type
Details of Tax Rates and Rate Cut Offs
Sequence
Index xs:unsignedShort
Data Item Ref: N/A. Index of the tax rate. For example, Index of 1 would refer to tax rate 1.
TaxRatePercent defaultDecimal Simple Type
Data Item Ref: 119, 121. Tax rate percentage to be applied.
YearlyRateCutOff optional defaultDecimal Simple Type
Data Item Ref: 120. Total allocated to the specified Rate Cut Off. No cut off for highest band.
PayForIncomeTaxToDate defaultDecimal Simple Type
Data Item Ref: 116. Total Pay for Income Tax to Date. This will include total income liable to Income Tax to date – including previous employment income. In the case of recommencements, this includes previous pay from that employer in the same tax year.
IncomeTaxDeductedToDate defaultDecimal Simple Type
Data Item Ref: 117. Total Income Tax Deducted to Date. Total amount of employee’s Income Tax deducted to date. In the case of recommencements, this includes previous tax from that employer in the same tax year.
USCStatus uscStatus Simple Type
Data Item Ref: 124. USC Status. Allowed values are Ordinary and Exempt.
USCRate 0..∞ USCRate Complex Type
Details of USC Rates.
Sequence
Index xs:unsignedShort
Data Item Ref: N/A. Index of the rate. For example, Index of 1 would refer to USC Tax Rate 1.
USCRatePercent defaultDecimal Simple Type
Data Item Ref: 125, 127, 129, 131. USC Rate percentage to be applied.
YearlyUSCRateCutOff optional defaultDecimal Simple Type
Data Item Ref: 126, 128, 130, 132. Total allocated to the specified USC Cut Off.
PayForUSCToDate defaultDecimal Simple Type
Data Item Ref: 133. Total Previous Pay subject to USC to Date. This will include total income liable to USC to date – including previous employment income and any additional declared income liable to USC e.g. Rental Income.
USCDeductedToDate defaultDecimal Simple Type
Data Item Ref: 134. Total Previous USC Paid to Date. Taking into account any USC refunded through any unemployment repayment claim(s).
LPTToDeduct optional defaultDecimal Simple Type
Data Item Ref: 135. LPT to be Deducted. Amount of LPT to be deducted through payroll.
PRSIExempt optional xs:boolean
Data Item Ref: 122. True if employee is exempt from paying PRSI in Ireland. This field is only included if the employee is exempt from paying PRSI.
PRSIClass optional prsiClass Simple Type
Data Item Ref: 123. PRSI Class and Subclass that the employee should be updated to. This will appear only where DSP updates the class or where DSP knows the individual is on the wrong class. i.e. where a review has been carried out by DSP.
Used By
RPN Element
RPN Element
Source
<xs:complexType name="RPN" xmlns:xs="http://www.w3.org/2001/XMLSchema">
  <xs:annotation>
    <xs:documentation>Revenue Payroll Notification (RPN) for an employment for an employee</xs:documentation>
  </xs:annotation>
  <xs:sequence>
    <xs:element name="RPNNumber" type="pc:rpnNumber">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 104. Reference number of the RPN for this employment for the employee.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="EmployeeID" type="pr:EmployeeID">
      <xs:annotation>
        <xs:documentation>Employee's PPS Number and Employment ID (if available).</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="RPNIssueDate" type="xs:date">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 105. The date the RPN was issued (YYYY-MM-DD).</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="EmployerReference" type="pc:employerReference" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 111. Employee's internal staff identifier/reference.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="Name" type="pr:Name">
      <xs:annotation>
        <xs:documentation>The employee name.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="PreviousEmployeePPSN" type="pc:EmployeePPSN" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 109. Conditionally Returned. Used to identify employee's previous PPS number if available e.g. PPS number with 'W' suffix.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="EffectiveDate" type="xs:date">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 114. January 1st if cumulative basis applies. Date the RPN issued if Week 1 basis applies. The date can be in the future (YYYY-MM-DD).</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="EndDate" type="xs:date">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 115. Last date on which the RPN specified will apply. After this date a new RPN should be requested.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="EmploymentCessationDate" type="xs:date" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 136. Conditionally returned if present for the employment. Employment Cessation Date</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="IncomeTaxCalculationBasis" type="pc:IncomeTaxCalculationBasis">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 112. PAYE calculation basis used in the submission. Options allowed are "CUMULATIVE", "WEEK_1" and "EMERGENCY".</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="ExclusionOrder" type="xs:boolean" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 113.  Indicates if there is an exclusion order on file for the employee. Set to “true” if an exclusion order is on file for the employee.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="StatePensionCont" type="xs:boolean" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 137. True for an employee drawing down their state pension contributory. Default from 2025 onwards is false.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="YearlyTaxCredits" type="pc:defaultDecimal">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 118. Net Tax Credits. Amount of tax credits available to the employee for the year the RPN relates to. Amount of tax credits available for use in the PAYE calculation.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="TaxRate" type="pr:TaxRate" maxOccurs="unbounded">
      <xs:annotation>
        <xs:documentation>Details of Tax Rates and Rate Cut Offs</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="PayForIncomeTaxToDate" type="pc:defaultDecimal">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 116. Total Pay for Income Tax to Date. This will include total income liable to Income Tax to date – including previous employment income. In the case of recommencements, this includes previous pay from that employer in the same tax year.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="IncomeTaxDeductedToDate" type="pc:defaultDecimal">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 117. Total Income Tax Deducted to Date. Total amount of employee’s Income Tax deducted to date.  In the case of recommencements, this includes previous tax from that employer in the same tax year.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="USCStatus" type="pc:uscStatus">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 124. USC Status. Allowed values are Ordinary and Exempt.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="USCRate" type="pr:USCRate" minOccurs="0" maxOccurs="unbounded">
      <xs:annotation>
        <xs:documentation>Details of USC Rates. </xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="PayForUSCToDate" type="pc:defaultDecimal">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 133. Total Previous Pay subject to USC to Date. This will include total income liable to USC to date – including previous employment income and any additional declared income liable to USC e.g. Rental Income.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="USCDeductedToDate" type="pc:defaultDecimal">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 134. Total Previous USC Paid to Date. Taking into account any USC refunded through any unemployment repayment claim(s).</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="LPTToDeduct" type="pc:defaultDecimal" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 135. LPT to be Deducted. Amount of LPT to be deducted through payroll.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="PRSIExempt" type="xs:boolean" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 122. True if employee is exempt from paying PRSI in Ireland. This field is only included if the employee is exempt from paying PRSI.</xs:documentation>
      </xs:annotation>
    </xs:element>
    <xs:element name="PRSIClass" type="pc:prsiClass" minOccurs="0">
      <xs:annotation>
        <xs:documentation>Data Item Ref: 123. PRSI Class and Subclass that the employee should be updated to. This will appear only where DSP updates the class or where DSP knows the individual is on the wrong class. i.e. where a review has been carried out by DSP.</xs:documentation>
      </xs:annotation>
    </xs:element>
  </xs:sequence>
</xs:complexType>
See Also
RPN Schema

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