PAYE lab 1 — period-basis tax credit / COP. PAYE lab 2 — IPASS-like cumulative tax deduction card. USC Lab 3 — standard 2026 USC thresholds and cumulative USC deduction card; see the calculation scope below.
Learning only. USC exercises use the standard 2026 bands, with the 2% band ending at €28,700. Read the calculation scope.
The cumulative taxable pay from previous employment(s) should come from the employee’s first cumulative Revenue Payroll Notification (RPN) for the new employment.
This only applies when the employee starts a new job within the tax year.
The cumulative tax due from previous employment(s) should come from the employee’s first cumulative Revenue Payroll Notification (RPN) for the new employment.
This only applies when the employee starts a new job within the tax year.
| Period(weekly) | TC remained till year endat period start | Period TC(weekly) | Taxable pay(weekly) | Annual COP | Period COP(weekly) | Taxable@20% | Taxable@40% | PAYE 20% | PAYE 40% | Total PAYE | Applied TC | Net tax |
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Generate an exercise, then click a cell. Build the figure with the formula, paste, and check each row. The first four Taxable pay cells are prepopulated with random salaries; from the fifth period, use sample ovals or type an arbitrary amount.
| Check | Period(weekly) | TC remained till year end | Period TC(weekly) | Taxable pay(weekly) | Annual COP | Period COP(weekly) | Taxable@20% | Taxable@40% | PAYE 20% | PAYE 40% | Total PAYE | Applied TC | Net tax | Check |
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No exercise yet — click Generate practice exercise.
IPASS-like card (columns A–O). Edit gross / taxable; cumulative columns recalculate. Defaults use 2026 single-person rates (TC €4,000 · SRCOP €44,000). Mid-year sample follows the selected pay frequency.
| A Period No.(weekly) |
B Gross Pay this period(weekly) |
C Taxable Pay this period(weekly) |
D Cumulative Taxable Pay |
E Cumulative SRCOP |
F Cum. taxable at Higher Rate (40%) |
G Cum. Tax due at Standard Rate (20%) |
H Cum. Tax due at Higher Rate (40%) |
I Cumulative Gross tax |
J Cumulative Tax Credit |
K Cumulative tax due (≥0) |
L Tax deducted this period(weekly) |
M Tax refunded this period(weekly) |
N EE PRSI |
O ER PRSI |
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Training layout inspired by Irish Payroll Association cumulative tax deduction card. PRSI rates are simplified for the exercise.
Uses the Level 2 cumulative card setup (tax credits, SRCOP, frequency, periods, openings). Gross/taxable use realistic random salaries; first four taxable pays are prepopulated; from the fifth, click C to pick ovals or type an arbitrary amount. Click D–O to build each cumulative figure. Column E uses Period No. × (Annual SRCOP ÷ periods in the year). Click the i icons on D and K for RPN opening-balance notes.
| Check | A Period No.(weekly) |
B Gross Pay this period(weekly) |
C Taxable Pay this period(weekly) |
D
Cumulative Taxable Pay The cumulative taxable pay from previous employment(s) should come from the employee’s first cumulative Revenue Payroll Notification (RPN) for the new employment. This only applies when the employee starts a new job within the tax year. |
E Cumulative SRCOP |
F Cum. taxable at Higher Rate (40%) |
G Cum. Tax due at Standard Rate (20%) |
H Cum. Tax due at Higher Rate (40%) |
I Cumulative Gross tax |
J Cumulative Tax Credit |
K
Cumulative tax due (≥0) The cumulative tax due from previous employment(s) should come from the employee’s first cumulative Revenue Payroll Notification (RPN) for the new employment. This only applies when the employee starts a new job within the tax year. |
L Tax deducted this period(weekly) |
M Tax refunded this period(weekly) |
N EE PRSI |
O ER PRSI |
Check |
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No exercise — click Generate practice.
Standard bands for 2026 use €12,012, €28,700 and €70,044 as cumulative ceilings. See rate coverage. These cards assume standard liability; exemptions, reduced and medical-card rules are not calculated here. Period cut-offs are the annual ceiling ÷ 52, 26 or 12, rounded to the cent — the same slices used on the cumulative card.
| Band | Rate | Annual | Weekly (÷ 52) | Fortnightly (÷ 26) | Monthly (÷ 12) |
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Exemption: if taxable income for USC for the year is €13,000 or less, no USC is due. The card exercises assume standard liability; a period’s pay alone does not establish annual exemption eligibility.
Cumulative card: each period’s Rate 1 / 2 / 3 COP is period number × period COP (annual ÷ 52, 26 or 12). USC due in a band is the slice of cumulative gross that sits between the previous COP and this COP, multiplied by that band’s rate. Deducted this period is the rise in cumulative USC; a fall is a refund.
Training only — not tax advice. Reduced rates (e.g. medical card) are not used on this card.
Standard 2026 practice rates. First four Gross pay for USC cells are prepopulated with amended figures (not the 2019 textbook pays). From period 5, click Gross to pick an oval or type an amount. Click C–M to build each cumulative figure. Rate COP = Period No. × (annual end ÷ periods in the year).
| Check | Period No.(weekly) |
Gross Pay for USC this period(weekly) |
Cumulative Gross Pay for USC |
Cumulative USC Rate 1 COP |
Cumulative USC due at Rate 1 |
Cumulative USC Rate 2 COP |
Cumulative USC due at Rate 2 |
Cumulative USC Rate 3 COP |
Cumulative USC due at Rate 3 |
Cumulative USC due at Rate 4 |
Cumulative USC |
USC deducted this period(weekly) |
USC refunded this period(weekly) |
Check |
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No exercise — click Generate practice.
Training only — not tax advice. PAYE lab 1 mirrors Free Payroll Practice period logic; PAYE lab 2 follows IPASS-style cumulative PAYE card layout; USC Lab 3 uses 2026 standard USC bands.
Period-basis exercises apply the credit and standard-rate band available for one pay period. Cumulative exercises consider pay, credits, bands and tax since the start of the year, so a later period can adjust earlier deductions. These teaching worksheets do not retrieve a live employee RPN.
In a period-basis PAYE example, €80 gross Income Tax less €76.92 credit produces €3.08 tax. If the gross tax is €50, the result is zero; unused credit does not create a week-1 refund. Compare that with a cumulative deduction card to understand why identical period pay can lead to a different deduction.
The USC exercises use the standard 2026 second-band ceiling of €28,700. These teaching cards assume standard USC liability and do not determine exemption or reduced-rate eligibility. Read the official USC thresholds and the calculation scope.
Revenue explains Week 1 calculations. Continue to guided payroll lessons or use the salary estimator for a separate scenario.