Emergency Tax

How to get a refund of Emergency Tax

Your employer will be able to download a Revenue Payroll Notification (RPN) when:

• they have received your Personal Public Service Number (PPSN)
• and
• your job is registered with Revenue.

When your employer has received an RPN for you, they will no longer apply Emergency Tax. The RPN will be either for cumulative basis or Week 1 (non-cumulative) basis.

Note

You can manage and view your tax record in PAYE Services in myAccount.

Refund if your employer has a cumulative RPN for you

Your employer will calculate the correct tax that you should have paid since the start of the year (January). Your employer will refund any Income Tax and Universal Social Charge (USC) that you have overpaid on your next pay day.

The date your employer receives the RPN will determine which pay day will include your refund.

Refund if your employer has a Week 1 (non-cumulative) RPN for you

Your employer cannot make any refunds of Income Tax and USC that may be due to you until a cumulative RPN is made available to them for you.

You can contact Revenue to find out why you are on the Week 1 basis by:

• using the MyEnquiries service in myAccount
• or
• calling your Revenue office.

Refund if you have moved to a new job

You might have moved to a new job in the same year before your previous employer makes a refund to you. If you have, then your new employer will make the refund to you when they receive a cumulative RPN from Revenue for you.

Refund if you have left your job and are unemployed

If you leave your job before getting the refund and are unemployed, you can claim an Income Tax and USC refund directly from Revenue.

How to claim a refund from a previous year

For refunds of Emergency Tax from a previous year, you must submit an Income Tax Return for that year. This will enable Revenue to review the year and issue any refund due.

The quickest and easiest way to claim a refund is by using our online service myAccount to complete an Income Tax Return.

To claim a refund for a previous year follow the below steps:

1. Sign into myAccount.
2. Click on the ‘Review your tax for the previous 4 years’ link under 'PAYE Services'.
3. Request a Statement of Liability.
4. Click on ‘Complete Income Tax Return’.

Note

There may be a delay in your refund if there has recently been:
- multiple active jobs
- movement of allowances
- residency issues.

If there is a delay, you can contact Revenue using the MyEnquiries service in myAccount.

Next: Avoiding Emergency Tax on personal pensions