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.
Project preparation — 2027 calculator activation pending verification and owner approval
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.
What a 2027 release would need to cover
The salary calculator, bulk calculator, payroll practice, practice RPN response and relevant learning labs would need consistent year and effective-date coverage before a release could claim 2027 support. Each tool’s supported scenarios would need to be checked separately. These are review requirements, not features already implemented by this news update.
- Check the announced PAYE bands and credits against the enacted legislation and Revenue’s final material, including eligibility and the two-income band limit.
- Resolve the USC upper-boundary discrepancy recorded in the Budget rates article before building a complete 2027 USC calculation group.
- Represent ordinary Class A PRSI with separate periods beginning 1 January and 1 October 2027. Verify the employer-threshold commencement, exemptions, credits and applicable class rules; a headline percentage alone is insufficient.
- Keep proposed or announced reference records visibly labelled “Announced — subject to legislation”. An existing enacted PRSI change needs its own legal-status record. A reference entry does not automatically activate a calculator formula.
Verification before calculator activation
A future calculation update should check both gross-to-net results and the reverse net-to-gross calculation, including band boundaries, credit eligibility and the October PRSI change. It should preserve historical results and make the selected rule period visible. Payroll cloud save/load and practice API flows also need release checks if their calculation configuration changes.
If a separately approved estimate is offered before all Budget measures are enacted, it should be labelled “Budget 2027 estimate” and show its assumptions. No such estimate is offered by this article. An activated release would require independently verified data, reviewed calculation support and the owner’s release approval.
ERR: a proposed reporting option, separate from net-pay calculations
Budget 2027 proposes an ERR option from 1 January: keep reporting relevant tax-free payments on or before payment, or report by the 14th of the month after the income-tax month in which the reportable benefit is provided.
ERR covers specified benefits and expenses. This proposed timetable is not a new PAYE, USC or PRSI deduction, and is not permission to delay ordinary payroll submissions. We would need the final legislation and Revenue reporting specifications before changing any relevant practice workflow. This article adds no ERR submission feature.
How to follow the update
Use the companion rates article for the announced figures and the outstanding source discrepancy. Check the Rates Register’s year, review status and calculation coverage before treating a reference table as executable support. Payroll News will distinguish any future data review, calculator implementation and actual release.
This article was prepared and source-reviewed on 7 October 2026. There is no agreed release date for 2027 support, and ongoing news-maintenance responsibility remains to be agreed.
Official sources
- Revenue — Budget information and the legislative process (checked 7 October 2026)
- Department of Finance — Budget 2027 Taxation Measures, including the proposed ERR option
- Department of Social Protection — the existing PRSI roadmap
- Revenue — current standard USC tables
- Revenue — scheduled pay date for payroll calculations
Try the related tools
These explanations support learning and indicative estimates. Check the official guidance for your circumstances. Report a correction.