Practical explanations with official sources and dates. Articles include rule changes and guidance reviews; a guidance review does not announce a new rule.
Filter news
Choose one or more tags. Articles must match every selected tag.
Budget 2027: proposed PAYE bands, tax credits and USC changes
The single-person PAYE band is proposed to rise to €46,500, the Personal and Employee Credits to €2,125, and the USC 2% ceiling to €30,300. These Budget announcements remain subject to legislation.
What was announced on 6 October
Budget 2027 proposes changes to Irish payroll bands and credits for the new tax year. Revenue explains that the Government must seek the necessary legislative changes through the Oireachtas. An announcement is not confirmation that those changes are already enacted or available in payroll software.
The headline proposals are a wider 20% PAYE band, larger main tax credits and a higher ceiling for the 2% USC band. The tax and minimum-wage proposals below are intended for 1 January 2027; the employer PRSI threshold is announced for 2027, with its exact commencement still to be confirmed in the implementing material.
NettoGross Éire and Budget 2027: preparing for statutory changes
The Budget announcements identify the next payroll rules to review. This project update explains what a verified 2027 release would require; it does not activate new calculator rates or a Budget estimate.
The current calculator coverage stays in place
The Budget 2027 announcements on 6 October give us new PAYE and USC figures to examine, alongside the existing PRSI timetable. This is an editorial preparation update: the current Take Home Pay and Bulk Calculator still offer 2024, 2025 and 2026, with 2026 selected by default.
No selectable 2027 calculation or Budget preview is added by these articles. The Rates Register does not yet provide a verified 2027 reference edition. Its reviewed 2026 configuration and existing historical calculator rules are preserved.
The October rate change affects Class A employee deductions and employer contributions. Check the pay date when comparing salary estimates.
What changed and who is affected
For Class A employees above the employee exemption band, the contribution rate rises from 4.20% to 4.35%. Employer rates for AX and AL become 9.15%; the A1 rate becomes 11.40%. This is a PRSI change, separate from PAYE tax credits and USC.
Weekly earnings, the subclass and any tapered employee credit still matter. The €552 AL/A1 boundary continues to distinguish the employer rates. Do not apply the higher employee percentage to exempt earnings.
Public-sector payroll technology brief — 5 October 2026
Revenue’s 2026–2027 payroll transition guidance sets out submission-year, RPN and employee-record controls. The October PRSI changes are now in effect.
Revenue publishes the year-end transition guidance
Revenue’s operational guidance for moving PAYE processing from 2026 into 2027 is dated 29 September 2026. It covers submission years, Revenue Payroll Notifications (RPNs), employee identifiers and payments made after the work or employment has ended.
Payroll teams can prepare repeatable checks for these rules before the first 2027 run. The Excel, SQL and system-control suggestions below are this brief’s recommendations. They do not announce new tax rates or claim that Revenue requires a particular software product.
We fixed a local error in our 2026 USC tables. The corrected 2% band ends at €28,700 across the salary, bulk, payroll practice and USC lab tools.
What we fixed
A local error in our 2026 USC tables carried over the 2025 second-band ceiling of €27,382. We have corrected it to Revenue’s 2026 ceiling of €28,700 in the salary calculator, bulk calculator, payroll practice and USC lab, including the practice RPN response.
This is a correction to our tools. The official standard USC rules apply from 1 January 2026; Revenue’s 6 January eBrief reports the changes following Finance Act 2025.
Week 1 PAYE: why a take-home estimate can differ from payroll
Revenue’s Week 1 guidance explains non-cumulative tax and refunds. Understand the distinction before comparing a salary estimate with a payslip.
What the guidance explains
Week 1, also called Month 1 for monthly pay, treats each pay day separately. Unused credits and bands from earlier periods are not carried forward. Cumulative payroll instead considers pay and tax since the start of the year.
Revenue’s employee guidance was published on 31 August 2026. This article reviews that guidance; the publication date does not mean Week 1 taxation began on that day.
Public-sector payroll technology brief — 28 September 2026
PRSI rates change on 1 October 2026 across Classes A, B, C, D and H. Check the scheduled pay date, exemptions and public-service subclasses before finalising payroll.
PRSI changes on Thursday, 1 October 2026
For the brief dated Monday, 28 September, the immediate payroll milestone was Thursday, 1 October 2026. The chargeable employee and employer rates shown below for Classes A, B, C, D and H rise by 0.15 percentage points on that date. Employee exemption bands remain relevant.
The tables compare rates up to 30 September with rates from 1 October. This is a change to apply in payroll, rather than a proposal for a future Budget. The brief was prepared for this site and its official sources checked on 5 October 2026.