Your payslip
Why your take-home pay changed
The common causes: new credits, a new year, a PRSI rate change, overtime, or emergency tax.
- A new tax year: credits and bands start again on 1 January, and Budget changes begin.
- PRSI rates rise each 1 October. In 2026 the rate went from 4.2% to 4.35%.
- You claimed a credit, so Revenue sent your employer a new notification.
- Overtime, a bonus or back pay was paid.
- Your employer has no notification, so emergency tax applied.
Terms: PRSI · Revenue Payroll Notification (RPN)
All payslip topics · General information, not tax advice.