Employer tax credit certificates
This month Revenue will issue 2016 employer tax credit certificates (P2C) to employers and pension providers for all employees and pensioners, advising of the rates and thresholds applicable from 1 January 2016.
A recent notice from Revenue to employers advises that if an employer or pension provider has not received 2016 P2Cs in time to run the January 2016 payroll(s), they should continue to use the 2015 P2Cs for tax deductions.
The Revenue’s USC FAQ document has been updated to take account of the changes to USC rates from 1 January 2016.
You can read the Revenue notice on the Revenue website.