Everyone
Emergency Tax Refunds
New job, first job or a payslip full of emergency tax? We get your record fixed and the overpaid tax back to you.
2022 refunds close on 31 December 2026
Who it's for
- New starters and people who have just changed jobs
- First-time workers who are new to Ireland
- Anyone whose payslip has shown emergency tax or "Week 1" for a long time
- People who left a job before the overpaid tax was refunded
What you can claim
All the income tax and USC you overpaid while on emergency tax. Emergency tax kicks in when your employer cannot get a Revenue Payroll Notification (RPN) for you, usually because they do not have your PPSN or the job is not registered with Revenue.
For this year, the fix is to get the job registered so your employer receives a cumulative RPN. They then refund the overpayment through payroll. For earlier years (2022 to 2025), the money comes back when an Income Tax Return is filed for that year.
| Your situation | Who pays it back |
|---|---|
| Still in the job, cumulative RPN now issued | Your employer, on your next payday |
| Moved to a new job | Your new employer, through payroll |
| Not working at the moment | Revenue, when you claim directly |
| Overpaid in 2022, 2023, 2024 or 2025 | Revenue, after an Income Tax Return for that year |
What we'll need from you
4 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Your PPSN
- 02Employer names and your start dates
- 03Payslips, if you have them
- 04Whether the job is registered in myAccount (we can check this with you)
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
Why am I on emergency tax?
Usually because your employer does not have your PPSN, or the job has not been registered with Revenue. If it is your first job in Ireland, you can register it in myAccount under "Add Job or Pension Details".
I have left that job. Is the money gone?
No. Your new employer can refund it through payroll, or you can claim it directly from Revenue if you are not working at the moment.
What does "Week 1" mean on my payslip?
Your credits are being applied week by week rather than across the whole year. Your employer cannot refund past overpayments until Revenue issues a cumulative notification.
Start your claim
Tell us a little about you and we'll start with your Emergency Tax Refunds claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: Emergency Tax
- Revenue: refund of Emergency Tax
- Revenue: how you will receive a refund
- Revenue: the four-year rule
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.