Emergency Tax

How to get off Emergency Tax

Emergency Tax rates will be applied to your pay by your employer where:

• you have not provided your employer with your Personal Public Service Number (PPSN)
• or
• your job is not registered with Revenue.

If you have worked in Ireland previously, you must provide your employer with your PPSN. If you do not have a PPSN, contact the Department of Social Protection (DSP) to get one.

When your employer has your PPSN, they can then request a Revenue Payroll Notification (RPN). This will show your total tax credits, tax rate band and Universal Social Charge (USC) rate band. Your employer can then make the correct tax deductions from your pay and take you off Emergency Tax. If appropriate, your employer may also refund any tax or USC that was over-deducted.

You will continue to be taxed on an emergency basis until your employer receives an RPN for you.

How to register your job

Note

You will need to be registered for myAccount.

In most cases, your employer will register your job with Revenue. You can check your registered jobs using 'PAYE Services' in myAccount.

What to do if it is your first job

You will need to register your first job on myAccount. You can do this by clicking ‘Add Job or Pension Details’, under the ‘PAYE Services’ tab. You will then need to provide us with your:

• PPSN
• employer’s Tax Registration Number
• and
• employment commencement date.

Once you have successfully registered your job, an RPN will be made available to your employer. Your employer will not apply emergency tax rates when they receive your RPN.

If you were on emergency tax, your employer will refund any overpaid tax and USC through payroll once a cumulative RPN is made available.

What to do if it is a second (or multiple) job

You might start a second job, in addition to your existing job. If you do, then your new employer should register the employment with Revenue. Use myAccount to check all your jobs are registered.

You can also use myAccount to allocate your tax credits and rate band between your existing job and your new job. Your new employer will then receive an RPN which instructs them on the correct tax deductions to make. For more information please see Splitting tax credits and rate bands between jobs.

Next: How to get a refund of Emergency Tax