If you take up a second job, the PAYE system will treat one job as your main employment. Revenue will then give your tax credits and rate band to that job.
You should contact Revenue as soon when you start your second job to ensure you receive a separate Tax Credit Certificate for each employer. Without this, your new employer may deduct the incorrect amount of tax from your pay.
If you’re receiving a pension from a former employer (occupational pension), this is taken to be your main employment for tax purposes and any other jobs you have are treated as second or multiple jobs.
Splitting tax credits
When you start a second job you can:
- Leave all your tax credits, tax rate band, and Universal Social Charge (USC) rate band with your main job
- Or divide your tax credits, tax rate band, and USC rate band between your jobs in any way you want
- Or transfer any unused tax credits, tax rate band, and USC rate band to your other jobs
It’s important to remember that splitting your tax credits and rate bands between jobs won’t change the total amount of tax you pay. However it can ensure you pay an even amount of tax in each job and get the full benefit of your tax credits and rate bands during the year.
Some tax credits or deductions such as flat-rate expenses can’t be split as they are given only for specific jobs.
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