Emergency tax in Ireland: how it works and how to get out of it
You are put on emergency tax when your employer has no Revenue Payroll Notification (RPN) for you, usually because a new job hasn't been registered with Revenue yet. You pay much more tax until it is fixed, but you get the extra back.
Emergency tax rates in 2026
- You gave your employer your PPSN: for the first 4 weeks, pay up to €846.16 a week is taxed at 20% and the rest at 40%, with no tax credits. From week 5, all pay is taxed at 40%.
- You haven't given your PPSN: all pay is taxed at 40% from the start.
- USC: a flat 8% on all pay.
Example: €800 a week
| Normal | Emergency, weeks 1–4 | Emergency, week 5 on | |
|---|---|---|---|
| Income tax | €83.08 | €160.00 | €320.00 |
| USC | €15.02 | €64.00 | €64.00 |
| Total | €98.09 | €224.00 | €384.00 |
Single person, 2026. PRSI is the same either way.
How to stop paying emergency tax
- Give your employer your PPS number.
- Log in to Revenue's myAccount and register the new job under "Manage your tax".
- Revenue sends your employer an RPN with your credits and band, usually within a few days.
- Your next payslip uses the right figures, and the tax you overpaid comes back through your pay.
See what your normal take-home pay should be