Avoid emergency tax when you start a new job

Give your employer your PPS number and make sure your job is registered with Revenue before your first payday. This guide shows you how, and how to get back any emergency tax you paid.

The numbers

40%tax on all your pay if your employer has no PPS number

8%emergency USC on all your pay

Onlineregister your first job in Revenue myAccount

€4,000tax credits a single employee gets in 2026

To avoid emergency tax, give your employer your PPS (Personal Public Service) number and, if it is your first job in Ireland, add the job in Revenue myAccount. Do it as soon as you accept the job.

Who this is for

This is for anyone starting a first job in Ireland, a new job, or a second job. Emergency tax happens when your employer cannot get a Revenue Payroll Notification (RPN) for you. The RPN tells your employer your tax credits and rate bands.

What you need

Your PPS number. If you do not have one, apply to the Department of Social Protection on MyWelfare.
A Revenue myAccount, or a verified MyGovID that lets you sign in without registering
To register for myAccount: your PPS number, date of birth, phone number, email and home address
Your employer's Tax Registration Number (TRN). It looks like a PPS number. Ask payroll or HR for it.
Your start date

Step by step: your first job in Ireland

Get a PPS number if you do not have one.
Register for myAccount, or choose Login with MyGovID if you have a verified MyGovID.
Ask your employer for their Tax Registration Number.
Sign in and click Add Job or Pension Details under PAYE Services.
Enter your PPS number, the employer's Tax Registration Number and your start date, then submit.
Give your PPS number to your employer before your first payday.
Check your Tax Credit Certificate in My Documents in myAccount.

Step by step: changing jobs or a second job

Give your PPS number to your new employer. They register the job with Revenue, so you do not need to.
Sign in to myAccount and open Manage your tax for the current year under PAYE Services to check all your jobs are listed.
If you have two jobs, click edit above your jobs and enter the gross pay you expect from each.
Choose Proceed With Recommendation, or change the split yourself.
Check your first payslip to make sure emergency tax has stopped.

How emergency tax works, week by week

Emergency tax in 2026 if your employer has your PPS number

When	Weekly pay	Monthly pay
First period	Weeks 1 to 4: 20% on the first €846.16 a week, 40% on the rest	Month 1: 20% on the first €3,666.67, 40% on the rest
After that	Week 5 onwards: 40% on all pay	Month 2 onwards: 40% on all pay
Tax credits	None	None
USC	8% on all pay	8% on all pay

Source: Revenue, Emergency basis of tax and USC deduction 2022-2026

40%

tax on all your pay, with no credits, from your first payday if your employer does not have your PPS numberSource: revenue.ie

How much it costs and how long it takes

Revenue does not publish a processing time. You stay on emergency tax until your employer gets your RPN. Once they have it, your employer refunds the extra Income Tax and USC (Universal Social Charge) through your pay.

€4,000

a year in tax credits for a single employee in 2026: €2,000 personal and €2,000 employee creditSource: revenue.ie

Common mistakes

Starting work without a PPS number. You then pay 40% on everything.
Waiting for your employer to register your first job. For a first job in Ireland, you must add it yourself.
Leaving all your credits on one job when you have two. The second job then taxes you at the higher rate.
Not checking your payslip. Emergency tax is easy to spot because no tax credits are shown.

It’s often said

Emergency tax is lost for good.

The figures show

It is not. Once your employer has your RPN, they refund what you overpaid through payroll. You can also check the year later with a PAYE end-of-year review.

If something goes wrong

Still on emergency tax after registering? Ask your payroll team to request a new RPN from Revenue.
If you have no myAccount password, you can ask for it by post when you register.
Citizens Information Phone Service: 0818 07 4000, Monday to Friday, 9am to 8pm.

Related guides

How to get a PPS number
How to get a verified MyGovID
How to claim tax back: the PAYE end-of-year review
How to claim the Rent Tax Credit

Recent changes and what to check

2027

Budget 2027 raises the personal and employee tax credits by €125 each to €2,125, and the standard rate band by €2,500 to €46,500 for a single person

To check

Revenue's 2027 emergency tax figures (the weekly and monthly cut-off points) once published

Sources