In 2021, Ann is single and earns €750 per week.
Because Ann is single she has a standard rate band of €35,300 per year. The weekly amount is €678.85 (€35,300/52).
This means that the first €678.85 of Ann’s wages is taxed at the standard rate of 20%. The balance of €71.15 (€750 - €678.85) is taxed at the higher rate of 40%.
Ann will also have tax credits, allowances and reliefs applied to her earnings.