Emergency tax

Emergency tax rules

The emergency tax rates, rate bands and tax credits are available in Emergency Basis of Tax Deduction.

When you are on emergency tax the rate your pay depends on if you have provided your Personal Public Service Number (PPSN). If you have given your PPSN to your employer, you will be taxed under normal emergency tax rules.

Normal emergency tax rules

Under these rules you are allowed a single person’s rate band for the first four weeks of employment.

You will be taxed at the standard rate (20%) on income up to the limit of your rate band. Any income above that limit will be at the higher rate (40%).

From week 5 onwards, your full income will be taxed at the higher rate (40%).

Emergency tax when you have not provided your PPSN

Your employer will tax all your pay at the higher rate of tax (40%).

Emergency Universal Social Charge (USC)

The emergency rate of USC is a flat percentage rate (8% in 2019) applied to all income.

Next: Avoiding emergency tax on private pensions