Your update for the 2026 tax year includes the new PAYE, PRSI, USC, SSP Entitlement Days and ASC.
In the table below, we explain how to check the rates in Portal.
Rates | Check rates |
PAYE |
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PRSI |
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USC | USC operates in the same way as PAYE, varying by employee. Revenue advises you of these rates, along with the calculation basis, through the Revenue Payroll Notification (RPN).
|
SSP entitlement days |
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ASC Rates - Public sector |
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Only the emergency USC rate will be displayed in the Settings tab. This change is due to the introduction of Revenue Payroll Notifications (RPNs) in 2019, which provide the USC thresholds for employees.
If an employee lacks an RPN, they will default to emergency tax and USC, according to Revenue guidelines.
Previously, the system displayed all USC bands in the settings level, but only the top rate is necessary now, as the RPN would determine the applicable rate.