Starting your first job
Emergency basis
Emergency basis of taxation may be applied by your employer in certain circumstances.
Different rules for Emergency Tax apply depending on whether you:
- have provided your employer with your PPSN
- and
- are registered for myAccount with Revenue.
You can contact Revenue to find out why you are on the Emergency basis, by using the MyEnquiries service in myAccount.
For more information, please see Emergency Tax.
Next: Cumulative basis