Starting your first job
Week 1 basis
You may receive a Tax Credit Certificate (TCC) on the Week 1 basis (also known as the ‘non-cumulative basis’). This means that your employer will deduct Income Tax and Universal Social Charge (USC) from your pay on a week-to-week basis. Your yearly tax credits and rate bands are not backdated to 1 January and do not accumulate for each pay period.
Your employer cannot make any refunds of Income Tax or USC that may be due to you until a ‘cumulative’ TCC is issued.
You can contact Revenue to find out why you are on the Week 1 basis by using MyEnquiries in myAccount.
If you are still on the Week 1 basis at the end of the year, you should submit an Income Tax Return. To find the Income Tax Return in myAccount, select 'Review your tax for the previous 4 years' in 'PAYE Services'. We will then review your tax position for the year.
For examples of the various reasons where the Week 1 basis may be used, please see Calculating your Income Tax.
Next: Benefits from your employer
Register for myAccount
First time employees should register for MyAccount. MyAccount is a single online access point for Revenue services.
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