Emergency tax in Ireland: why it happens and how to fix it
Free guide · Budget 2027 rates · checked 10 Oct 2026 · Sources: Revenue · Estimate only, not financial or tax advice
If your first payslip in a new job took far more tax than you expected, you are probably on emergency tax. It usually stops once your employer gets a Revenue Payroll Notification (RPN) for you, and the extra tax is normally refunded through your pay.
Why it happens
Your employer uses emergency tax when it cannot get an RPN for you. Revenue says that to avoid it, your employer must have your PPSN and your job must be registered with Revenue. If it's your first job in Ireland, you register it yourself in myAccount, under "PAYE Services", "Add Job or Pension Details".
How much it takes
- No PPSN given to your employer: all your pay is taxed at 40%.
- PPSN given but job not registered: for the first four weeks you get the single person's 20% band for the week, with 40% on the rest. From week 5, all your pay is taxed at 40%.
- No tax credits are given while you are on emergency tax.
- USC is a flat 8% on all your pay (2026).
Worked example: €900 a week
This is Revenue's own example: John starts his first job in Ireland on €900 a week, has given his PPSN, but hasn't registered the job.
| Income tax a week | Weeks 1 to 4 | Week 5 onwards |
|---|---|---|
| Emergency tax (Revenue) | €190.77 | €360.00 |
| Normal basis, single (our estimate) | €113.85 | €113.85 |
| Extra taken each week | €76.92 | €246.15 |
Normal basis: 20% on the weekly share of the €44,000 single band, less the personal and employee tax credits (€2,000 each a year in 2026) spread weekly. USC and PRSI are not included. Your own figures depend on your credits. Work out your normal take-home pay.
How to get off emergency tax
- Give your employer your PPSN. If you don't have one, ask the Department of Social Protection.
- Register for Revenue myAccount. For a first job in Ireland, add the job under "PAYE Services" with your PPSN, your employer's tax registration number and your start date.
- For a second job, give the new employer your PPSN and split your tax credits and rate band between the jobs in myAccount.
- Your employer then gets an RPN and stops emergency tax.
Getting the extra tax back
- Once your employer has a cumulative RPN, it works out the right tax since January and refunds any overpaid income tax and USC on your next pay day.
- On a Week 1 (non-cumulative) RPN, your employer can't refund it yet. You can ask Revenue why through MyEnquiries in myAccount.
- For an earlier year, file an Income Tax Return for that year in myAccount ("Review your tax for the previous 4 years"). It's free.
Got a second job too? See Second income: do I need a Form 12?
Based on published Irish tax bands; not advice. Estimate based on published Revenue and DSP rates for the selected year. Covers employees, sole traders and common credits. Estimate only, not financial or tax advice. Check complex cases with Revenue.
Sources (checked 15 Oct 2026)
- Revenue: Emergency Tax overview "your employer must have your Personal Public Service Number (PPSN) and your job must be registered with Revenue"
- Revenue: Emergency Tax rules (Example 2: €190.77 a week for weeks 1 to 4, €360.00 from week 5; "The emergency rate of USC is a flat percentage rate (8% in 2026)")
- Revenue: How to stop paying Emergency Tax
- Revenue: How to get a refund of Emergency Tax
- Revenue: Tax rates, bands and reliefs (2026 single band €44,000; personal and employee credits €2,000 each)