Emergency Tax

Emergency Tax rules

The Emergency Tax rates, rate bands and tax credits are available in Emergency basis of tax deduction.

When you are on Emergency Tax, the rate you pay depends on if you have provided your Personal Public Service Number (PPSN) to your employer.

Emergency Tax when you have not provided your PPSN to your employer

Your employer will tax all your pay at the higher rate of tax (40%).

  • Example 1

    Helena started a new job on 25 May, earning €800 per week. She did not provide her employer with her PPSN. Her employer will apply the higher tax rate of 40% to all her income in the first weekly payroll after she starts her new job.

    Calculation of the Emergency Tax due on Helena's pay Week 1 onwards

     

    		 PayTax

    Taxed at 40%

    €800.00

    €320.00

    Tax payable

     

    €320.00

Emergency Tax when you have provided your PPSN to your employer

If you have provided your PPSN to your employer, but your job has not been registered with Revenue, your employer will be unable to obtain an RPN for you. Your employer will be obliged to apply the below Emergency Tax rules on your gross pay.

Where you have provided your PPSN, you are allowed a single person’s rate band for the first four weeks of employment.

You will be taxed at the standard rate (20%) on income up to the limit of the single person’s rate band. Any income above that limit will be at the higher rate (40%).

From Week 5 onwards, your full income will be taxed at the higher rate (40%).

  • Example 2

    John started a new job on 4 June, earning €900 per week. It is his first employment in the State. John has a PPSN.

    John has not registered with Revenue for myAccount. As this is John's first job in the State, his employer cannot register the job for him. His employer cannot download a Revenue Payroll Notification (RPN) for John, so his employer is obliged to tax John on the emergency basis.

    John gave his PPSN to his employer. He is given the single person’s weekly rate band of €846.16 (1/52 × the annual single person's standard rate band of €44,000).

    He will pay the standard tax rate of 20% up to the limit of the rate band (€846.16). His income over the rate band is taxed at the higher rate of 40%.

    Calculation of Emergency Tax due on John’s pay week 1 to week 4
     PayTax

    Taxed at 20%

    €846.16

    €169.23

    Taxed at 40%

    €53.84

    €21.54

    Tax payable

     

    €190.77

    After four weeks, if John still has not registered his first employment with Revenue, all of John’s pay will be taxed at the higher rate (40%).

    Calculation of Emergency Tax due on John’s pay week 5 onward
     PayTax

    Taxed at 40%

    €900.00

    €360.00

    Tax payable

     

    €360.00

Emergency Universal Social Charge (USC)

The emergency rate of USC is a flat percentage rate (8% in 2026) applied to all income.

Next: How to stop paying Emergency Tax

Published: 24 February 2026 Print this page

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