Some terminology or abbreviations might not be familiar to audiences outside of Ireland who might have to work with Ireland payroll, including implementation consultants and support users.
| Abbreviation or Term | Definition |
|---|---|
| Department of Social Protection (DSP) | The governmental department responsible for administering Ireland's social welfare system. The DSP issues a Personal Public Service Number (PPS or PPSN) for each individual. |
| EWSS | Employment Wage Subsidy Scheme |
| HIER | High Income Earner Restriction |
| Irish Office of Revenue Commissioners (Revenue) | The governmental department responsible for administering and collecting taxes. |
| LPT | Local Property Tax. A self-assessed tax charged on the market value of residential properties. Liable persons must pay their LPT liabilities on an annual basis. |
| PRSI | Pay Related Social Insurance. PRSI is a payment made by employers and employees. The value of this payment is based on the amount of the employee's pay. PRSI is the main source of funding for social welfare payments. |
| Revenue Online Service (ROS) | Online service that lets employers file certain taxes online. For more information, see https://www.revenue.ie/en/online-services/index.aspx. |
| RPN | Revenue Payroll Notification. Replaces the P2C. You must retrieve an up to date RPN from Revenue for each employee before you run your payroll. This ensures that you are using the correct information for your employees. |
| SEPA |
The Single Euro Payments Area (SEPA) is a mechanism that facilitates the standardisation of electronic payments denominated in euro across Europe. Under SEPA, all bank accounts must be identified by an International Bank Account Number (IBAN) and a Bank Identifier Code (BIC). |
| USC | Universal Social Charge (USC) |