Ireland · Payroll

Irish employee payroll for tax year 2026: gross to net, the order of deductions (pension, benefit in kind, Income Tax under the Revenue Payroll Notification, USC, PRSI Class A with its two 2026 rate periods, LPT at source), company car BIK and the Small Benefit Exemption, payroll submissions to Revenue on or before pay day, the monthly statement and payment dates, leavers and the Employment Detail Summary. Trigger on "Ireland payroll", "Irish payroll", "Irish payslip", "gross to net Ireland", "monthly payroll Ireland", "weekly payroll Ireland", "RPN", "Revenue Payroll Notification", "PSR submission", "payroll submission Ireland", "Employment Detail Summary", "BIK Ireland", "company car BIK Ireland", "BrightPay", "Sage payroll Ireland", "Surf Accounts payroll", "Thesaurus payroll". Use with `ie-usc`, `ie-prsi-class-s` and `ie-income-tax-form11`.

Use this skill for Ireland's Universal Social Charge (USC) for employees, self-employed people and any individual taxpayer. Trigger on "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC over 70" or "USC exemption". Covers the exemption cliff, the standard bands, reduced rates for people aged 70 or over and full medical card holders, the non-PAYE surcharge, the property relief surcharge, spouses, and payment with preliminary tax.

Use this skill for Irish PRSI Class S contributions by self-employed people, proprietary directors and people with only investment or rental income. Trigger on "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any Class S question for an Irish client. Covers who pays, which rate applies to self-assessed versus payroll-collected PRSI, the minimum contribution, the income test, age limits, voluntary contributions, payment dates and edge cases.