Starting a new job should be good news, until the first payslip arrives and a big chunk has gone in tax. That’s usually emergency tax. The good news is that it’s temporary, and the money isn’t lost.
What is emergency tax?
Emergency tax is what payroll uses when your employer can’t get a Revenue Payroll Notification (RPN) for you (Revenue: Emergency Tax). Without an RPN, your employer doesn’t know your tax credits or rate band, so income tax and USC are taken at higher emergency rates.
It usually happens because:
- your employer doesn’t have your Personal Public Service Number (PPSN); or
- your job hasn’t been registered with Revenue.
How to stop it
- Give your employer your PPSN as soon as you can.
- If this is your first job in Ireland, register it yourself: in myAccount, go to PAYE Services and choose "Add Job or Pension Details".
- If you don’t have a PPSN yet, contact the Department of Social Protection first.
Once your employer receives your RPN, emergency tax stops.
Getting it back this year
| Your situation | What happens |
|---|---|
| Employer gets a cumulative RPN | They recalculate your tax from January and refund the overpayment on your next payday. |
| You’re on a Week 1 RPN | Your employer can’t refund past overpayments until Revenue issues a cumulative one. You can ask Revenue why through MyEnquiries. |
| You’ve moved jobs before it was refunded | Your new employer refunds it once they get a cumulative RPN. |
| You’ve stopped working | You can claim the refund directly from Revenue. |
Source: Revenue: refund of Emergency Tax.
Emergency tax in a previous year
If you were on emergency tax in an earlier year and never got it all back, you need to file an Income Tax Return for that year. In myAccount: "Review your tax for the previous 4 years", request a Statement of Liability (what it shows), then "Complete Income Tax Return".
Refunds can take longer if you had several jobs at once, if credits were moved between jobs, or if there are questions about your residency.
Moved abroad part-way through a year?
If you’ve left Ireland during a year, you may also be owed tax, because you get a full year’s credits against part-year income (Revenue: leaving Ireland).
Remember the four-year limit
Refunds can only be claimed for the last four years, and claims for 2022 must be made by 31 December 2026 (four-year rule). TaxRoots can check every open year for emergency tax, missing credits and USC overpayments, and claim back what you’re owed.