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 receives a Revenue Payroll Notification (RPN) before your first pay day.

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

Next: How to get off emergency tax