Advice for Ukrainian nationals working in Ireland

Advice for Ukrainian Nationals starting a job in Ireland

Before you can take up a job in Ireland, you need a Personal Public Service Number (PPSN).

The Department of Social Protection (DSP) are assisting people arriving from Ukraine in obtaining a PPSN as quickly as possible. Further information can be found on the DSP website.

When you start working for the first time in Ireland all you need to do is provide your employer with your PPSN. Your employer will then be able to register your job with Revenue. If you are in a position to do so, you can check your registered jobs online using Revenue’s myAccount service. You can register for myAccount here.

Once your job is registered with Revenue, your employer will be sent a Revenue Payroll Notification (RPN). Your employer will use this to calculate the correct deductions of:

• Income Tax
• Universal Social Charge (USC)
• and
• Pay Related Social Insurance (PRSI).

How your deductions are calculated

In general, all income is taxable. The amount of Income Tax, USC and PRSI you pay depends on the amount of income you earn, your tax credits and your tax rate band.

For a single person, income up to €707.69 per week is taxed at the standard rate of tax, which is currently 20%. A tax rate of 40% will apply to any income you earn above €707.69 per week.

You will be automatically allocated tax credits of €65.39 per week. This amount can be used to reduce the amount of tax you are required to pay (if any). You may qualify for additional tax credits. These can be claimed online through myAccount.

Universal Social Charge (USC) is deducted from your income in addition to Income Tax. The amount of USC you will pay depends on how much you earn per week. For example, USC is charged at 0.5% on the first €231 you earn per week. The rate of USC increases thereafter depending on how much you earn (see example below).

Pay Related Social Insurance (PRSI) is charged in addition to USC and Income Tax. The amount of PRSI deducted depends on your PRSI class. For more information on PRSI classes, see the Department of Social Protection website.

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