Emergency Tax Overview

Income Tax (IT) and Universal Social Charge (USC) are deducted from your pay at Emergency Tax rates by your employer in certain circumstances.

To avoid paying Emergency Tax, you need to:

• give your employer your Personal Public Service Number (PPSN)
• ensure your job is registered with Revenue.

You need to do this as soon as possible, so that your employer receives a Revenue Payroll Notification (RPN) before your first pay day.

If you do not have a PPSN then you must contact the Department of Social Protection (DSP). You can then register for myAccount to access our online services.