How Emergency Tax Operates in Ireland
When starting employment in Ireland, employers are legally required to deduct tax on the emergency basis until Revenue issues an official Revenue Payroll Notification (RPN).
The Emergency Tax Rate
Under emergency tax rules, you receive no tax credits and earnings are taxed at 40% PAYE plus 8% USC. This can reduce your initial take-home pay by up to 50%.
Four Steps to Stop Emergency Tax & Receive an Automatic Refund
- Step 1: Ask your company HR or payroll contact for their 8-character Employer Tax Registration Number (TRN).
- Step 2: Sign in to Revenue myAccount using your PPSN and password.
- Step 3: Under PAYE Services, select "Add Job or Pension", enter your employment start date, and submit the employer TRN.
- Step 4: Revenue automatically generates a new RPN. Your employer's payroll software downloads it, adjusting tax credits and refunding all overpaid tax in your next regular payroll.