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.
For examples of the various reasons where 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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