Emergency Tax

Overview

Income Tax (IT) and Universal Social Charge (USC) are deducted from your pay at Emergency Tax rates by your employer in certain circumstances.

To avoid paying Emergency Tax, you need to:

You need to do this as soon as possible, so that your employer can request a Revenue Payroll Notification (RPN) before your first pay day.

Note

Your employer needs to register your employment if it is not your first job. You can register your first job on myAccount, by clicking ‘Update Job or Pension Details’ under the ‘PAYE Services’ tab.

If you do not have a PPSN then you must contact the Department of Social Protection (DSP). You can then register for myAccount to access our online services.

Next: How to get off Emergency Tax