Emergency tax

When you start your new job, you should give your PPS number (Personal and Public Service Number) to your new employer as soon as possible to avoid being charged emergency tax. 

Your PPS number can usually be found on tax documents, communications from a social welfare or tax office, or payslips from previous employment. If you’re unsure of your PPS number, you can contact your local social welfare office for assistance.

If you’re starting a job for the first time, you should:

• Give your employer your PPS number and ask for your Employer's Registered Number
• Register the details of your new job with Revenue

Ideally you should take these steps as soon as you accept an offer of a job. This will give your employment and the tax office time to get things sorted.

When you’ve registered the details of your new job, Revenue will send your employer a Tax Credit Certificate showing the tax credits your employer deducts from your tax bill. Otherwise your employer will tax you on an emergency basis.

What happens when I don't give my PPS number to my employer?

Where you can’t supply a PPS number, your employer is obliged to calculate your tax at the higher rate with no tax credit. When you subsequently provide your PPS number, the normal emergency basis will apply to future earnings.

If emergency tax was deducted, you can apply for a refund once your employer updates your tax details with Revenue, or you update your job information on the Revenue myAccount system.

You can see the emergency rates in the tables below.