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Emergency Tax

  1. Overview
  2. How to get off Emergency Tax
  3. How to get a refund of Emergency Tax
  4. Emergency Tax rules
  5. Avoiding Emergency Tax on personal pensions

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 2023) applied to all income.

  • Example 1

    John started a new job on 04 June, earning €900 per week. It is his first employment in the State.

    Neither he nor his employer registered the job with Revenue. His employer did not receive a Revenue Payroll Notification (RPN) and is obliged to tax him on the emergency basis.

    John gave his PPSN to his employer. He is given the single person’s weekly rate band. He will pay the standard tax rate of 20% up to the limit of the rate band (€807.70). His income over the rate band is taxed at the higher rate of 40%.

    Calculation of Emergency Tax due on John’s pay week 1 to week 4
     PayTax

    Taxed at 20%

    €807.70

    €161.54

    Taxed at 40%

    €92.30

    €36.92

    Tax payable

     

    €198.46

    After four weeks, all of John’s pay will be taxed at the higher rate (40%).

    Calculation of Emergency Tax due on John’s pay week 5 onward
     PayTax

    Taxed at 40%

    €900.00

    €360.00

    Tax payable

     

    €360.00
  • Example 2

    Helena started a new job on 25 May, earning €800 per week. She did not provide her employer with her PPSN. Her employer will apply the higher tax rate of 40% to all her income.

    Calculation of the Emergency Tax due on Helena's pay Week 1 onwards

     

    		 PayTax

    Taxed at 40%

    €800.00

    €320.00

    Tax payable

     

    €320.00

Next: Avoiding Emergency Tax on personal pensions

Published: 01 January 2024 Print this page

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