Emergency tax in Ireland: why it happens and how to get it back
Emergency tax means your employer has no Revenue Payroll Notification (RPN) for you, so it must deduct tax and USC at high default rates. It usually takes a few days to fix, and the excess comes back.
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Why you are on it
Your employer cannot get an RPN when your job is not registered with Revenue, when you have not given your PPS number, or, for a first job in Ireland, when you have not added the job yourself in Revenue's myAccount.
What it looks like
The payslip shows 'emergency' as the tax basis. Without a PPS number, all pay is taxed at 40% with no tax credits from the first pay. With a PPS number you get part of the standard rate band and of a single person's credit for the first weeks, then 40% on everything. USC is taken at 8% on all pay in both cases. PRSI is calculated normally.
How to stop it
Get a PPS number from the Department of Social Protection if you do not have one (book through MyWelfare). Register for myAccount, then under PAYE Services add your job if it is your first in Ireland; otherwise ask your employer to register the employment. While you are there, claim any credits you are owed, such as the rent tax credit. The employer fetches the new RPN before the next payroll run.
Getting the money back
Once the RPN arrives on a cumulative basis, the next payslip usually refunds the tax and USC overpaid since January in one go, which is why that payslip can look unusually large. If the year ends first, request a Statement of Liability in myAccount and the refund is paid to your bank account. You can claim back overpaid tax for the last four years.
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Questions people ask
I changed jobs within Ireland. Why am I on emergency tax again?
The new employment has not been registered with Revenue yet, or the old one has not been ended. Ask the new employer to register you, and check in myAccount that the previous job shows as finished.
Can I claim the rent tax credit?
Yes, if you pay rent for your home: up to 1,000 EUR for a single person in 2026 (1,150 EUR in 2027 after Budget 2027), claimed in myAccount, including for earlier years.
Related guides
Indicative rules as of October 2026. Not tax or legal advice.