Why am I on emergency tax?

Your employer has no Revenue Payroll Notification (RPN) for you. Usually they don't have your PPSN, or it's your first job in Ireland and it isn't registered in myAccount yet.

How much is emergency tax?

With your PPSN, the first four weeks (or first month) are taxed at 20% up to €846.16 a week (2026), with no credits. After that, everything is taxed at 40%. Without a PPSN it's 40% from the start. USC is 8% on all pay.

When do I get the money back?

Once your employer gets your full Revenue Payroll Notification (RPN), they work out your tax again from 1 January. They refund what you overpaid on your next pay day. On a ‘Week 1’ notice they can't refund it: it comes back later, or on your Income Tax Return.

Refunds

Emergency tax refund

What emergency tax took from each pay day, what it should have been, and the refund once your employer gets your tax details.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

Why am I on emergency tax?: Your employer has no Revenue Payroll Notification (RPN) for you. Usually they don't have your PPSN, or it's your first job in Ireland and it isn't registered in myAccount yet.
How much is emergency tax?: With your PPSN, the first four weeks (or first month) are taxed at 20% up to €846.16 a week (2026), with no credits. After that, everything is taxed at 40%. Without a PPSN it's 40% from the start. USC is 8% on all pay.
When do I get the money back?: Once your employer gets your full Revenue Payroll Notification (RPN), they work out your tax again from 1 January. They refund what you overpaid on your next pay day. On a ‘Week 1’ notice they can't refund it: it comes back later, or on your Income Tax Return.

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