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 the MyEnquiries service in myAccount.

If you are still on the Week 1 basis at the end of the year, you should submit an Income Tax Return. You can find an Income Tax Return in ‘PAYE Services’ in myAccount. We will then review your tax position for the year.

Week 1 basis is used for various reasons, for example, where:

  • there is a large reduction in your tax credits that may result in hardship for you
  • there is a lack of information about your prior employments or earnings in the current tax year
  • you have come from abroad to work in Ireland, but we do not know how long you plan to stay
  • you transfer your tax credits and rate band to your spouse or civil partner
  • you do not want your new employer to know the details of your previous employments, pay and tax.

Next: Benefits from your employer