Emergency Tax
Overview
Emergency Tax is an alternative basis of tax deduction. Income Tax and Universal Social Charge (USC) are deducted from your gross pay at the Emergency Tax rates by your employer. This happens in certain circumstances where your employer is unable to get a Revenue Payroll Notification (RPN) for you.
To avoid paying Emergency Tax:
You need to do this as soon as possible so that your employer can request an RPN before your first pay day.
Note
Your employer needs to register your employment if it is not your first job. If it is your first job in the State, you can register your job on myAccount, by clicking ‘Add Job or Pension Details’ under ‘PAYE Services’.
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 and add your first job.
Next: Emergency Tax rules