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Emergency Tax
Updated Jan 2026

Common Triggers for Emergency Tax in New Jobs Ireland 2025

Starting a new job in Ireland should be an exciting milestone, but many workers are shocked to discover their first payslip is significantly smaller than expected due to emergency tax. This temporary...

14 November 2025
4 min read

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Starting a new job is exciting, but it often comes with an unwelcome surprise: emergency tax. This happens when Revenue doesn't have the information needed to calculate your correct tax, so they apply higher rates as a precaution. Understanding what triggers emergency tax helps you avoid it - or claim it back.

MyTaxRebate.ie processes thousands of emergency tax refunds each year. Whether you're currently on emergency tax or were in the past, we can help you recover overpaid amounts going back 4 years.

On Emergency Tax?

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Top Triggers for Emergency Tax

1. Not Registering Your New Job

The most common trigger. When you start a new job, you need to register it with Revenue so they can issue a Revenue Payroll Notification (RPN) to your employer. Without this, your employer must deduct emergency tax.

2. First Job in Ireland

If this is your first job in Ireland, Revenue has no record of you as an employee. You'll need to register your employment through Revenue's online service, which requires a verified myAccount.

3. Returning from Abroad

If you've been working overseas and return to Ireland, your tax record may be inactive. Even if you worked in Ireland before, you'll likely need to re-register your employment with Revenue.

4. Employer Didn't Receive Your RPN

Sometimes the issue is on the employer's side. If they haven't correctly set you up in their payroll system or haven't requested your RPN from Revenue, you'll be emergency taxed even if your details are correct.

5. Starting Work Before PPS Number

If you start work before you have a PPS number (common for new arrivals to Ireland), your employer cannot register you correctly with Revenue. You'll be on emergency tax until your PPS number is issued and registered.

How Emergency Tax Rates Work

Emergency tax is applied in two stages:

Period How Tax Is Calculated
Weeks 1-4 Standard rate cut-off applied (cumulative basis)
Week 5 onwards 40% tax on ALL income, no tax credits

The Cost: From week 5 onwards, you're paying 40% tax on every euro you earn, plus USC and PRSI. On a €700/week salary, this could mean paying €350+ in deductions instead of the correct ~€120.

How to Avoid Emergency Tax

Take these steps when starting a new job:

  • 1.Set up a Revenue myAccount if you don't have one
  • 2.Register your new job in myAccount before your first payday
  • 3.Give your employer your PPS number
  • 4.Check your first payslip to confirm correct tax credits are applied

What If You're Already on Emergency Tax?

MyTaxRebate.ie can help you:

  • Get off emergency tax so you pay the correct amount going forward
  • Claim back all the emergency tax you've already overpaid
  • Review your entire tax history for other overpayments

Frequently Asked Questions

How long does it take to get off emergency tax?

Once your job is registered with Revenue and your employer receives the RPN, emergency tax should stop from your next payday. Getting your refund for past emergency tax typically processes efficiently after the claim is submitted.

Will I automatically get my emergency tax back?

Not always. While some overpayment may be corrected through payroll, a full claim to Revenue is often needed to recover all overpaid amounts. MyTaxRebate.ie ensures you get everything you're owed.

Can I claim emergency tax from previous years?

Yes. You can claim refunds going back 4 years. If you were on emergency tax in any of those years and didn't claim it back, you're still entitled to a refund.

Claim Your Emergency Tax Refund

Don't leave money behind - we'll recover what you're owed

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Filed under:Emergency Tax

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