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Starting your first job

  1. Overview
  2. What you should do
  3. How your tax is calculated
  4. Emergency basis
  5. Cumulative basis
  6. Week 1 basis
  7. Benefits from your employer

Week 1 basis

You may receive a Tax Credit Certificate (TCC) on the Week 1 basis (also known as the ‘non-cumulative basis’). This means that your employer will deduct Income Tax and Universal Social Charge (USC) from your pay on a week-to-week basis. Your yearly tax credits and rate bands are not backdated to 1 January and do not accumulate for each pay period. Your employer cannot make any refunds of Income Tax or USC that may be due to you until a ‘cumulative’ TCC is issued.

You can contact Revenue to find out why you are on the Week 1 basis, by using the MyEnquiries service in myAccount.

If you are still on the Week 1 basis at the end of the year, you should submit an Income Tax Return. You can find an Income Tax Return in ‘PAYE Services’ in myAccount. We will then review your tax position for the year.

For examples of the various reasons where Week 1 basis may be used, please see Calculating your Income Tax.

Next: Benefits from your employer

Published: 01 January 2025 Print this page

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