On 1 January 2019, real time reporting (RTR) was introduced in Ireland. Every payroll run must begin with a download of the Revenue Payroll Notification (formerly P2C), to ensure that employee tax credit information used is up to date in real time.
Under RTR, the employer is required to provide Revenue with an information return every time it pays its employees. The information upload to Revenue (called a Payroll Submission) must be completed by the employer either at the same time as or before the payment of
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Web page updated on 17 Mar 2025 15:42