Glossary · PAYE and payroll
Emergency tax
Higher tax deducted when your employer has no payroll notification for you.
Without your PPS number or a Revenue Payroll Notification (RPN), your employer must deduct emergency tax. That means most of your pay taxed at 40%, with no credits, and USC at the higher rate. Once Revenue issues an RPN, normal tax resumes and you'll usually get the overpayment back through payroll.
The quickest fix is to register the job in myAccount (Jobs and Pensions).
Work it out
Related terms
Revenue Payroll Notification (RPN) · Week 1 / Month 1 basis · Tax refund
All terms · General information, not tax advice.