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Common Triggers for Emergency Tax in New Jobs Ireland 2025
The 7 most common scenarios that trigger emergency tax in Irish employment: why they happen, how to prevent them, and what to do if affected.
Top triggers: No P45 (60% of cases), incorrect PPS (20%), first Irish job (10%), payroll delays (5%), switching from self-employment (3%), multiple jobs (2%). Over 200,000 Irish workers affected annually. All trigger automatic refund entitlement once corrected.
Trigger 1: No P45 From Previous Employer (60%)
Most common trigger. When starting new job, employer requests P45 showing year-to-date income and tax. Without P45, Revenue lacks records to calculate correct tax code. Employer must apply emergency tax until Revenue processes registration.
Why it happens: Previous employer delayed issuing P45, P45 lost in mail, first job of year, switching careers with gap.
Duration: 4-6 weeks until Revenue processes employment registration without P45.
Trigger 2: Incorrect or Missing PPS Number (20%)
Revenue identifies taxpayers via PPS. If PPS incorrect, missing, or not registered, tax system cannot allocate credits. Emergency tax applies until PPS verified.
Why it happens: New PPS holders, typo in PPS entry, PPS not yet registered with Revenue, recent immigrants.
Duration: 6-12 weeks including PPS registration/correction time.
Trigger 3: First Job in Ireland (10%)
New workers have no Irish tax history. Revenue must create new tax record and verify entitlements before issuing certificate.
Why it happens: Recent arrivals, first-time workers, returning emigrants.
Duration: 8-16 weeks including PPS application and tax registration.
Trigger 4: Starting Mid-Week or Month-End (5%)
Some payroll systems default to emergency tax for mid-period starts, awaiting Revenue confirmation before applying correct code.
Why it happens: Payroll software limitation, not Revenue requirement.
Duration: 1-2 weeks, corrected on next full pay period.
Trigger 5: Switching From Self-Employment to PAYE (3%)
Sole traders moving to employment need separate PAYE registration. Revenue treats as new employment, applying emergency tax during registration.
Why it happens: Different tax systems (self-assessment vs PAYE) require separate registrations.
Duration: 4-8 weeks for PAYE registration completion.
Trigger 6: Multiple Jobs Started Simultaneously (2%)
When starting multiple jobs at once, Revenue must allocate tax credits across employments. Emergency tax may apply to second/third jobs during allocation.
Why it happens: Credit allocation requires manual Revenue processing.
Duration: 4-6 weeks for Revenue to allocate credits correctly.
Trigger 7: Previous Tax Debts or Compliance Issues (<1%)
Revenue may delay tax certificate issue while reviewing accounts with outstanding returns or debts.
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Duration: 6-12 weeks until compliance issues resolved.
How to Prevent Emergency Tax
- Obtain P45 immediately from previous employer and provide to new employer on day one
- Verify PPS number correct before starting employment
- Register on MyTaxRebate.ie before starting new job to expedite processing
- Inform new employer of any previous jobs, especially if no P45 available
- Start employment at standard dates (Monday, first of month) when possible
What to Do If Triggered
- Provide P45 to employer immediately if available
- Verify employer has correct PPS and has registered employment with Revenue
- Monitor myAccount for tax certificate issue
- Contact Revenue after 6 weeks if not corrected
- Consider professional help if emergency tax persists beyond 12 weeks
Key Points
- 60% of emergency tax triggered by missing P45 - most preventable cause
- Over 200,000 workers affected annually in Ireland
- All triggers temporary - emergency tax corrects automatically once Revenue processes details
- Every trigger creates refund - all overpaid emergency tax fully refundable
- Prevention possible in most cases through proper documentation and registration
Affected by Emergency Tax?
We secure refunds in 5-10 days regardless of trigger cause
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- Review your full tax history (going back 4 years)
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❓ Frequently Asked Questions
How far back can I claim a PAYE tax refund in Ireland?
You can claim PAYE tax refunds for the last 4 years. In 2025, you can claim back to 2021.
What is the average PAYE tax refund in Ireland?
Our clients receive an average refund of €1080+. Claims can be higher with multiple years.
How long does it take to get a PAYE refund?
Once Revenue approves your claim, refunds typically arrive within 3-5 working days.
Do I need receipts to claim a tax refund?
For most PAYE refunds (tax credits, flat rate expenses), no receipts are needed.
