Dáil Éireann Debate, Thursday - 5 February 2026
177. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the current processes in relation to emergency taxation; and if he will address related issues raised in correspondence (details supplied). [8830/26]
Amharc ar fhreagraI am advised by Revenue in the absence of details of the individual concerned it cannot provide a specific answer to this question.
Revenue have informed me that income tax is calculated for all taxpayers using a progressive system with two main rate bands, a 20% standard rate up to a specific threshold known as the standard rate band and a 40% higher rate on the balance. The standard rate band for a single person for the 2026 year of assessment is €44,000. Total tax due is determined by applying these rates and having deducted tax credits and reliefs depending on the personal circumstances of the individual.
Emergency Tax is the basis of tax deduction which happens in circumstances where an employer is unable to obtain a Revenue Payroll Notification (RPN) or when a new job is not registered with Revenue. Income Tax and Universal Social Charge (USC) are deducted from an individual’s pay at the Emergency Tax rates by their employer. To avoid paying emergency tax an individual needs to give his /her Personal Public Services Number (PPSN) to the employer and ensure the job is registered with Revenue. If this is an individual’s first job, they need to register the job on My Account, Revenue’s single access point for secure online services for individuals. Once registered for My Account the individual can register the job by clicking ‘Add Job’ under the PAYE Services ‘ tab. In most cases, other than a first employment, the employer will register the job with Revenue, however the individual must provide the employer with their PPSN.
Employees need to do this as soon as possible so that an employer can request a RPN before the first pay day. If an individual does not have a PPSN they should contact the Department of Social protection to get one. Once Revenue issues an RPN to the employer, the employer can then make the correct tax deductions from the pay and take the individual off Emergency Tax. Overpayments will then be refunded by the employer in the next pay check.
Revenue have further informed me, in advance of each tax year a Tax Credit Certificate issues to all PAYE workers outlining the allocations of their tax credit and rate band entitlements. Revenue advises that all PAYE employees should regularly check their Tax Credit Certificates to ensure their allocations are appropriately assigned to their respective employments.
Revenue has detailed guidance on emergency tax on its website at: www.revenue.ie/en/jobs-and-pensions/emergency-tax/index.aspx.
Revenue has a comprehensive list of the different rate bands and personal tax credits available on its website at: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/tax-relief-charts/index.aspx.
