Registering for Tax and Avoiding Emergency Tax (PAYE) in Ireland
When you start your first PAYE job in Ireland, Revenue collects Income Tax, USC and PRSI directly from your wages.
If Revenue does not know about the job in time, your employer cannot tax you correctly and you go onto emergency tax until you fix it. The fix is free: register for myAccount, add the job under PAYE Services, and give your employer your PPS number so they receive a Revenue Payroll Notification.
Estimated time
About 15 minutes to register the job online once you hold a PPS number; your Tax Credit Certificate is then viewable within two working days
Cost
€0
Before you start
What You Need
Tap to check off items as you gather them
Step-by-Step
- 1
Have a PPS Number
Expat New Arrival- Your whole tax position flows off your *Personal Public Service Number (PPSN)*, so you must already hold one before registering for tax
- If you do not already have a PPS number, apply to the Department of Social Protection first — Revenue does not issue it
💡 Tip: Getting the PPS number is a separate, upstream procedure handled by the Department of Social Protection. This guide covers only the tax registration step that comes after you hold the number.
- 2
Register for myAccount
myAccount
- *myAccount* is Revenue's single online access point for its services
- Register at the Revenue site using your PPS number, date of birth, phone number, email address and home address
- If you cannot verify your identity online, Revenue posts your password to you by standard post
⚠️ Watch out: If online identity verification is not possible, Revenue posts your myAccount password by standard post rather than granting instant access. If you already hold a verified MyGovID, you can log into myAccount directly with it and skip separate registration.
- 3
Register the New Job in PAYE Services
- In myAccount, open the 'Add Job or Pension Details' link under the 'PAYE Services' tab and enter your employment details
- Registering the employment is what lets Revenue prepare a Revenue Payroll Notification for your employer
💡 Tip: Per Revenue: 'To register your first job on myAccount, click "Add Job or Pension Details", under the "PAYE Services" tab.'
- 4
Give Your Employer Your PPS Number
- Your employer needs your PPS number to request a Revenue Payroll Notification (RPN) for you
- Without your PPS number, the employer must tax all your pay at the higher rate of 40% immediately, with no rate band
⚠️ Watch out: If you do not hand over your PPS number, the employer applies the harshest emergency treatment — 40% on all pay with no rate band — until you supply it. Provide it as soon as you accept the job.
- 5
Employer Downloads the RPN and Applies Correct Deductions
RPN
- Once the job is registered and the employer holds your PPS number, Revenue makes an *RPN (Revenue Payroll Notification)* available showing your total tax credits and rate bands
- The employer downloads the RPN, applies the correct deductions, and ceases emergency tax
💡 Tip: Per Revenue: 'Once your employer can download an RPN for you, they can then make the correct tax deductions and cease Emergency Tax.'
- 6
Check Your Tax Credit Certificate
- You can view your Tax Credit Certificate in myAccount within two working days of registering the job
- It confirms the tax credits and rate bands being applied to your pay
💡 Tip: If you have already been overtaxed under emergency tax, your employer refunds the overpaid Income Tax and USC through payroll once a cumulative RPN is in place — there is usually no separate refund from Revenue.
Costs
| Item | Amount | Payment | Notes |
|---|---|---|---|
| myAccount registration | €0 | N/A | Registering for myAccount is free. |
| Job registration via PAYE Services | €0 | N/A | Adding your job in myAccount is free. |
| Revenue Payroll Notification (RPN) issue to employer | €0 | N/A | Revenue charges no fee for issuing the RPN to your employer. |
- Payment:
- N/A
- Notes:
- Registering for myAccount is free.
- Payment:
- N/A
- Notes:
- Adding your job in myAccount is free.
- Payment:
- N/A
- Notes:
- Revenue charges no fee for issuing the RPN to your employer.
FAQ
General
What is emergency tax?
Emergency tax is an alternative, penalising basis of deduction that Revenue applies when your employer cannot get a Revenue Payroll Notification (RPN) for you. Per Revenue: 'Emergency Tax is an alternative basis of tax deduction. Income Tax and Universal Social Charge (USC) are deducted from your gross pay at the Emergency Tax rates by your employer.' It typically happens to a new starter who has not yet registered the job or not yet given the employer a PPS number. The cure is to register the job and supply your PPS number so a normal RPN can issue.
What are the emergency tax rates?
If you have given your employer your PPS number, a single person's rate band applies for the first four weeks — the standard rate of 20% on income up to the cut-off — then from Week 5 your full income is taxed at the higher rate of 40%. If you have not given a PPS number, all your pay is taxed at 40% immediately. The emergency USC rate is a flat 8% in 2026. The single person's weekly rate band referenced for 2026 is €846.16, which is one fifty-second of the €44,000 annual standard-rate band. Budget 2026 left these bands unchanged from the prior year, so confirm the current figures on the Revenue page before relying on them.
How do I avoid emergency tax?
Register for myAccount, then add the job under the 'PAYE Services' tab using the 'Add Job or Pension Details' link, and give your employer your PPS number so they can download an RPN for you. Doing this as soon as you start work is the single most reliable way to be taxed correctly from your first payslip.
How do I get a refund of emergency tax I have already paid?
Once the job is registered and a cumulative RPN is available, your employer refunds the overpaid Income Tax and USC through payroll. Per Revenue: 'your employer will refund any overpaid Income Tax and USC through payroll once a cumulative RPN is available.' In the normal case the refund comes through your own employer's payroll run, not as a separate payment from Revenue — so do not wait for a separate Revenue cheque.
How quickly can I see my tax details?
Your Tax Credit Certificate is viewable in myAccount within two working days of registering the job. It shows your tax credits and rate bands — the same information Revenue makes available to your employer in the RPN.
Do I use ROS or myAccount?
PAYE employees use myAccount. ROS (Revenue Online Service) is Revenue's service primarily for businesses and self-assessed taxpayers — it is not the channel for the steps in this guide. Confusing the two is a common newcomer mistake; if you are an employee taxed through payroll, myAccount is the correct service.
What if I take a second job at the same time?
You provide your PPS number to the new employer so they can register the second employment with Revenue. Per Revenue, you need to provide your PPS number to your new employer so they can register your second employment, which lets Revenue allocate your tax credits and rate band correctly across both jobs.
After This Process
- → Confirm with your employer that they have received your RPN before your first payday, so your first payslip is taxed correctly
- → If you take a second or concurrent job, give that employer your PPS number too so they can register the second employment
- → Keep your myAccount contact and address details up to date, since Revenue uses them for correspondence and password recovery
Sources
- Revenue — Starting your first job: what you should do (revenue.ie ↗)
- Revenue — Emergency Tax (revenue.ie ↗)
- Revenue — Getting off Emergency Tax (revenue.ie ↗)
- Revenue — Emergency Tax rules (revenue.ie ↗)
- Revenue — Register for myAccount (revenue.ie ↗)
- Citizens Information — Tax and starting work (citizensinformation.ie ↗)
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7 sources cited last accessed 2026-05-27
T1 official portal · T2 embassy/consulate · T3 news · T4 community — higher tier wins on conflict. methodology →
- T1Revenue — Irish Tax and Customs 2026-05-27
Revenue states: 'When you start working for the first time, you need to register your job as soon as possible. This is to avoid paying Emergency Tax.' To register the first job, the employee uses myAccount, described as a single online access point for Revenue services, and opens the 'Add Job or Pension Details' link under the 'PAYE Services' tab. Once the job is registered and the employer holds the employee's PPS number, 'Revenue will make a Revenue Payroll Notification (RPN) available to your employer showing your total tax credits and rate bands.' The Personal Public Service Number (PPSN) is the prerequisite that all tax registration flows off and is issued by the Department of Social Protection, not Revenue. The Tax Credit Certificate is viewable in myAccount within two working days of registering the job.
revenue.ie - T1Revenue — Irish Tax and Customs 2026-05-27
Revenue defines emergency tax: 'Emergency Tax is an alternative basis of tax deduction. Income Tax and Universal Social Charge (USC) are deducted from your gross pay at the Emergency Tax rates by your employer.' It applies when the employer cannot obtain a Revenue Payroll Notification (RPN) for the employee — typically a new starter who has not yet registered the job or supplied a PPS number.
revenue.ie - T1Revenue — Irish Tax and Customs 2026-05-27
Revenue states: 'To register your first job on myAccount, click "Add Job or Pension Details", under the "PAYE Services" tab.' The employee must provide their PPS number to the employer: 'When your employer has your PPSN and your job has been registered with Revenue, they can then request a Revenue Payroll Notification (RPN).' Emergency tax ceases when the RPN is downloaded: 'Once your employer can download an RPN for you, they can then make the correct tax deductions and cease Emergency Tax.' Refund of overpayment is via payroll: 'your employer will refund any overpaid Income Tax and USC through payroll once a cumulative RPN is available.' For a second or concurrent job, the employee provides their PPS number to the new employer so they can register the second employment. Where the employee has no PPS number, Revenue directs them to contact the Department of Social Protection (DSP) to request one.
revenue.ie - T1Revenue — Irish Tax and Customs 2026-05-27
Emergency tax rate cluster for 2026: where the employee has provided a PPS number, 'You are allowed a single person's rate band for the first four weeks of employment. You will be taxed at the standard rate (20%) on income up to the limit of the single person's rate band. From Week 5 onwards, your full income will be taxed at the higher rate (40%).' Where the employee has not provided a PPS number: 'Your employer will tax all your pay at the higher rate of tax (40%).' The emergency USC rate is 'a flat percentage rate (8% in 2026) applied to all income.' The single person's weekly rate band referenced is €846.16, which is one fifty-second of the €44,000 annual standard-rate band for 2026. Budget 2026 left these bands and credits unchanged from the prior year.
revenue.ie - T1Revenue — Office of the Revenue Commissioners, Irish Tax and Customs 2026-05-27
To register for myAccount, Revenue requires the applicant's PPS number, date of birth, phone number (mobile or landline), email address, and home address. Standard identity verification asks for two of: an Irish driving licence number, payslip information, or details from an income tax assessment. If online verification is not possible, Revenue posts the myAccount password by standard post. An applicant who already holds a verified MyGovID can log into myAccount directly with it instead of registering separately.
revenue.ie - T1Revenue Online Service 2026-05-27
Revenue Online Service (ROS) is Revenue's online service primarily for businesses and self-assessed taxpayers. PAYE employees use myAccount, not ROS, for registering a job and managing PAYE matters — clarifying a common newcomer confusion between the two services.
ros.ie - T1Citizens Information (Citizens Information Board) 2026-05-27
Cited via indexed search snippet (page returns 403 to direct fetch; not read in full). Corroborates the Revenue procedure: give your PPS number to your employer; register the job via the Jobs and Pensions section of myAccount; emergency tax with no tax credits is applied at the higher rate where the job is not registered; overpaid emergency tax is refunded once the job is registered. Used only as corroboration — every load-bearing claim independently sits on a revenue.ie source.
citizensinformation.ie