Emergency Tax
Avoiding Emergency Tax on personal pensions
You might receive a non-State pension paid by:
- your former employer
- a pension provider
- your deceased spouse's or civil partner's pension provider.
If the pension provider cannot download a Revenue Payroll Notification (RPN) for you, they must apply Emergency Tax to your pension payment.
To avoid having Emergency Tax deducted from this pension, you can:
- give your pension provider your Personal Public Service Number (PPSN) and they can then request an RPN for you from Revenue
- or
- tell Revenue about your new pension by clicking 'Add Job or Pension Details' under 'PAYE Services' in myAccount. An RPN will then be made available for download to your pension provider.
When your pension provider receives the RPN, they must use it to calculate your deductions of:
A Tax Credit Certificate (TCC) will also be issued to you. You will be able to view, print or download your TCC in the 'My Documents' folder in myAccount.
Any queries regarding your pension product should be directed to your pension provider.