In short
Emergency tax usually means your employer hasn't received your tax details from Revenue, so you're taxed without your credits. Register the job in myAccount and give your employer your PPS number. Once Revenue sends your details, overpaid tax normally comes back through your pay. Anything left can be claimed after the year ends.
Why it happens
- You've started a new job and haven't registered it in myAccount.
- Your employer doesn't have your PPS number, or has it wrong.
- It's your first job in Ireland, or the first after a long gap.
Without your details, payroll can't apply your credits or the standard rate band, so more income tax and USC come off than they should.
How to fix it
- Log in to Revenue myAccount and add the new job, using your employer's registered number from your payslip or contract.
- Check your PPS number is on your employer's records.
- Revenue then sends your tax details to your employer. The next payroll usually corrects things and refunds the overpayment.
If it isn't fully refunded
If you left the job, or the refund through payroll didn't cover everything, claim it after the end of the year in your income tax return. You have four years. We can check this for you as part of a PAYE review.
Sources
Revenue: Emergency tax, and Jobs and pensions in myAccount, on revenue.ie. Add the exact page links before publishing ◆.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
