Payback Version 2026.01

Auto-Enrolment

PMOD Changes

  • There were no PMOD Changes

Budget Changes

PAYE
The new PAYE rates are:

PAYE Rates Cut Off Points Tax Credits
2025 2026 2025 2026
Annual 44000 44000 2000 2000
Month 3666.67 3666.67 166.67 166.67
Week 846.16 846.16 38.47 38.47

PRSI

 

From 1 Jan 2026

All PRSI rates stay the same apart from the AL band which is changing to €424.01 - €552

From 1 Oct 2026:

  • There is no change to the employee PRSI Credit.
  • Both Employer and Employee rates will be uplifted by 0.15%

This means that there is going to be a mid-year increase in PRSI again in 2026

 

USC

The standard rates of Universal Social Charge are:
2019 Rate 2020 Rate 2021 Rate 2022 Rate 2023 Rate 2024 Rate 2025 Rate 2026 Rate
On the first €12,012 0.5% On the first €12,012 0.5% On the first €12,012 0.5% On the first €12,012 0.5% On the first €12,012 0.5% On the first €12,012 0.5% On the first €12,012 0.5% On the first €12,012 0.5%
On the next €7,862 2% On the next €8,472 2% On the next €8,675 2% On the next €9,283 2% On the next €10,908 2% On the next €13,748 2% On the next €15,370 2% On the next €16,688 2%
On the next €50,170 4.5% On the next €49,560 4.5% On the next €49,357 4.5% On the next €48,749 4.5% On the next €47,124 4.5% On the next €44,284 4% On the next €42,662 3% On the next €41,344 3%
On the balance 8% On the balance 8% On the balance 8% On the balance 8% On the balance 8% On the balance 8% On the balance 8% On the balance 8%

 

The Reduced rates of Universal Social Charge are:
2011 & 2012 2013 & 2014 2015 2016 2017

2018 to 2026
Individual aged 70 years or over. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less. Individuals aged 70 years or over whose aggregate income for the year is €60,000 or less.
Individuals who hold a full medical card (regardless of age). Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less. Individuals (aged under 70) who hold a full medical card whose aggregate income for the year is €60,000 or less.
2% - on the first €10,036 2% - on the first €10,036 1.5% - on the first €12,012 1% - on the first €12,012 0.5% - on the first €12,012 0.5% - on the first €12,012
The 4% rate applies to all income over €10,036 The 4% rate applies to all income over €10,036 The 3.5% rate applies to all income over €12,012 The 3% rate applies to all income over €12,012 The 2.5% rate applies to all income over €12,012 The 2% rate applies to all income over €12,012

 

Payback Version 2026.02

New Changes

Auto-Enrolment: Two new reports

  • Enrolled Employees
  • MyFutureFund Contributions

Auto-Enrolment: Upper case Employer No.

Unlike PMOD, NAERSA require all employer numbers to be in uppercase. For example 1234567H instead of 1234567h. This version now converts employer numbers to uppercase when making API NAERSA calls.

RPN Import for prior years

Following Revenue disabling importing RPNs for years prior to 2026, the RPN year dropdown is now restricted to 2026