Emergency Tax

Overview

Emergency Tax is an alternative basis of tax deduction. Income Tax and Universal Social Charge (USC) are deducted from your pay at the Emergency Tax rates by your employer. This happens in certain circumstances where your employer is unable to obtain a Revenue Payroll Notification (RPN) for you. 

To avoid paying Emergency Tax, you need to:

You need to do this as soon as possible, so that your employer can request a RPN before your first pay day.

Note

Your employer needs to register your employment if it is not your first job. You can register your first job on myAccount, by clicking ‘Add Job or Pension Details’ under the ‘PAYE Services’ tab.

If you do not have a PPSN then you must contact the Department of Social Protection (DSP). You can then register for myAccount to access our online services and add your first job.

Next: How to get off Emergency Tax