Tax on back pay

Back pay is taxed through payroll when it's paid. If that means too much tax, ask Revenue to look at the years it was for.

Back pay is usually taxed in the pay period it's paid, which can push that month into the higher rate. In law, back pay belongs to the years it was earned for. If spreading it back over those years would lower your tax, contact Revenue. Use MyEnquiries in myAccount, with details from your employer.

Work it out

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Terms: Cumulative basis · Tax refund

All payslip topics · General information, not tax advice.