PAYE Customers - Useful Information

myAccount

myAccount is a single access point for all Revenue’s secure online services (excluding ROS). This is the quickest, easiest, most secure and most convenient way to manage your tax affairs, and allows you to access PAYE Services and all our other online services.

Online transactions will normally be completed within 5 working days whereas requests by post or telephone will be logged in a queue and will take longer, normally 20 working days, or longer at peak business times.

If you are not already registered for myAccount you can register here by selecting register for myAccount. If you were previously registered for PAYE Anytime you can access myAccount by using your existing PIN. If you have forgotten your PAYE Anytime PIN you can get a temporary password for myAccount by clicking on ‘Forgot Password?’ on the sign-in screen in myAccount.

For further information refer to myAccount FAQs.

Tax Credit Certificates (TCC)

Your Tax Credit Certificate (TCC) lists your tax credits and reliefs for 2017. Your employer has already been advised of your summary entitlements for 2017 to enable them to calculate your take home pay. You can view your TCC and claim additional tax credits that you may be due for 2017 by clicking on the ‘Manage your tax’ link on PAYE Services in myAccount. You can also print a copy of your TCC.

PAYE Services

For further information, including FAQs (relevant to start or end of a tax year), refer to:

Tax Related Changes to Take Home Pay: 2017

If you are registered for myAccount you can check what effect the Budget has on your income for 2017 using Revenue's Budget Calculator. This will give you a good idea of what your take home pay will be.

All Budget changes can be found in our pdf Budget Summary 2017 (PDF, 162KB).

Further information is available on all Tax Credits that you may be entitled to claim for 2017, and for earlier years.

PAYE Balancing Statement (P21)

This is a statement of your total declared income from all sources and gives a breakdown of your tax credits, income tax and USC paid during the tax year. You may request a PAYE balancing statement (P21) if you want your tax liability reviewed in case you have overpaid income tax and USC during the year, or you wish to claim additional tax credits.

The quickest and easiest way to receive your P21 is by using PAYE Services in myAccount. If you choose to ‘Go Paper Free’, a P21 requested online will normally be available within 3 to 4 days; otherwise you should receive it by post within 4 to 5 working days. By inserting your bank account details, your repayment, where due, will be transferred directly to your bank account rather than sending your cheque by post.

If you submit your P21 request either by post, telephone or using our 1890 phone number your request will be logged in a queue and will normally be dealt with within 20 working days. By using our online options your request will normally be completed within 5 working days.

Note: It is not possible to issue a P21 for 2016 until you have received your P60 from your employer for 2016. You must have paid income tax during the year in order to receive a repayment. If you owe tax to Revenue for an earlier year your repayment may be reduced by this amount.

Repayment Claims for Previous Years

A claim for repayment of tax must be made within four years after the end of the tax year to which the claim relates. You may currently submit claims for repayment of tax for the years 2013 to 2016.

Claims for previous tax years can be made online by clicking on the Review your tax link on PAYE Services in myAccount. If all is in order, you should have a P21 issued in a matter of 5 working days.

Form P60

Your Form P60 is useful to help you complete and submit your claim.

A P60 is a certificate, given to you by your employer, at the end of the tax year. It shows details of your earnings and deductions with that employer for the full tax year up 31 December. If you are not working on 31 December you do not receive a Form P60 as you would have received a Form P45 when you ceased employment.

Question 6 and 7 in the eForm 12 FAQs will help you understand the different figures on your P60 and identify which figures to use in your refund claim.

Universal Social Charge (USC) deduction in ‘Week 53’

‘Week 53’ occurs when there is an extra pay day in the year; which happens when a pay day falls on 31 December or on 30/31 December in a leap year. Additional pay days can apply to employees/pensioners who are paid on a weekly, fortnightly or 4-weekly basis. It does not affect monthly-paid employees/pensioners. Many weekly-paid employees/pensioners are paid on a Friday throughout the year. As 1 January 2016 fell on a Friday, some weekly-paid employees/pensioners had a 53rd pay day in 2016. If you had a 53rd payday in 2016, this will be marked on your P60.

RevApp

The Health Expenses Tracker app has now been replaced by the new RevApp. This app provides you with quick and easy mobile access to:

  • myAccount – online services for customers not registered for ROS;
  • ROS – online services for self-employed and business customers;
  • Receipts tracker - the easy way to record and manage receipts for your expenses;
  • MyEnquiries – online contact facility that allows you to securely send and receive correspondence to and from Revenue;
  • Calculators and tools – online tools to help you calculate taxes such as Pay as you Earn, Local Property Tax and Vehicle Registration Tax.

Other useful PAYE information:

Additional Information

Frequently Asked Questions (FAQs)

January 2017

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