{
  "schemaVersion": 1,
  "kind": "Fixed calculator reference example",
  "id": "paye-side-income",
  "name": "PAYE side-income filing planner",
  "canonicalUrl": "https://count.ie/finance/paye-side-income-planner/",
  "referenceUrl": "https://count.ie/calculator-reference/paye-side-income.json",
  "audienceLocale": "en-IE",
  "siteFocus": "Ireland",
  "question": "Do I need to file a tax return for side income on top of my PAYE job?",
  "answerSummary": "PAYE side-income filing planner example — Gross non-PAYE receipts (€): 4,200; Allowable costs (€): 600; Marginal income tax rate (%): 40; Marginal USC rate (%): 4. Filing Route: Revenue may collect through PAYE credits — only if Revenue agrees; Estimated Tax Reserve: €1,584.00; Net Kept: €2,016.00.",
  "method": "Taxable non-PAYE income = receipts − allowable costs (not below zero). PAYE collection is possible only when taxable ≤ €5,000 and gross ≤ €30,000; otherwise self-assessment. Reserve = taxable × entered marginal rates.",
  "methodology": "Taxable non-PAYE income = receipts − allowable costs (not below zero). PAYE collection is possible only when taxable ≤ €5,000 and gross ≤ €30,000; otherwise self-assessment. Reserve = taxable × entered marginal rates.",
  "calculationSteps": {
    "explanation": "Taxable non-PAYE income = receipts − allowable costs (not below zero). PAYE collection is possible only when taxable ≤ €5,000 and gross ≤ €30,000; otherwise self-assessment. Reserve = taxable × entered marginal rates.",
    "coverage": "published-catalogue-method",
    "steps": [
      {
        "step": "Published calculation method",
        "formula": "Taxable non-PAYE income = receipts − allowable costs (not below zero). PAYE collection is possible only when taxable ≤ €5,000 and gross ≤ €30,000; otherwise self-assessment. Reserve = taxable × entered marginal rates.",
        "scope": "Use the stated input units, supported modes and limitations below."
      }
    ],
    "limitations": "Not an exemption. The limits are Revenue guidance for when it may ask for a PAYE return; collection through PAYE is subject to Revenue's agreement. Exact incremental tax is not computed, so rates are manual assumptions.",
    "authority": "Explanation of the implemented calculator, not independent professional review, enactment verification or a promise of AI citation."
  },
  "relatedCalculators": [
    {
      "id": "salary",
      "name": "Salary & PAYE",
      "url": "https://count.ie/finance/salary-tax-calculator/",
      "purpose": "Compare employment and self-employed routes for the same work."
    },
    {
      "id": "sole-trader-tax",
      "name": "Sole-trader tax reserve",
      "url": "https://count.ie/finance/sole-trader-tax/",
      "purpose": "Compare employment and self-employed routes for the same work."
    },
    {
      "id": "contractor-paye-comparison",
      "name": "PAYE vs contractor vs umbrella",
      "url": "https://count.ie/finance/paye-vs-contractor-umbrella-comparison/",
      "purpose": "Compare employment and self-employed routes for the same work."
    },
    {
      "id": "paye-gross-up",
      "name": "Take-home salary to gross pay",
      "url": "https://count.ie/finance/paye-gross-up/",
      "purpose": "Compare employment and self-employed routes for the same work."
    },
    {
      "id": "employer-total-cost",
      "name": "Total employee cost",
      "url": "https://count.ie/hr/employer-total-cost/",
      "purpose": "Compare employment and self-employed routes for the same work."
    },
    {
      "id": "annual-small-gift-plan",
      "name": "Annual CAT small-gift plan",
      "url": "https://count.ie/finance/annual-small-gift-plan/",
      "purpose": "Explore another calculator in the same topic."
    }
  ],
  "relatedControls": [],
  "assumptionsAndLimitations": "Not an exemption. The limits are Revenue guidance for when it may ask for a PAYE return; collection through PAYE is subject to Revenue's agreement. Exact incremental tax is not computed, so rates are manual assumptions.",
  "interpretation": "Compare filing route, estimated tax reserve, net kept using matching periods and units. A total cost, a recurring payment and a percentage answer different questions. Check omitted costs and the timing of payments before using the result as a spending commitment.",
  "example": {
    "kind": "Illustrative, not personalised",
    "values": {
      "grossReceipts": 4200,
      "allowableCosts": 600,
      "marginalIncomeTaxPercent": 40,
      "marginalUscPercent": 4,
      "marginalPrsiPercent": 0,
      "otherSelfAssessmentReason": false,
      "revenueCollectionArranged": false
    },
    "inputs": [
      {
        "label": "Gross non-PAYE receipts (€)",
        "value": "4,200"
      },
      {
        "label": "Allowable costs (€)",
        "value": "600"
      },
      {
        "label": "Marginal income tax rate (%)",
        "value": "40"
      },
      {
        "label": "Marginal USC rate (%)",
        "value": "4"
      },
      {
        "label": "Marginal PRSI rate on this income (%)",
        "value": "0"
      },
      {
        "label": "Proprietary director, spouse of one, or another self-assessment reason applies",
        "value": "no"
      },
      {
        "label": "Revenue has agreed to collect the tax through PAYE credits",
        "value": "no"
      }
    ],
    "outputs": [
      {
        "key": "filingRoute",
        "label": "Filing Route",
        "value": "Revenue may collect through PAYE credits — only if Revenue agrees",
        "displayValue": "Revenue may collect through PAYE credits — only if Revenue agrees"
      },
      {
        "key": "estimatedTaxReserveEuro",
        "label": "Estimated Tax Reserve",
        "value": 1584,
        "displayValue": "€1,584.00"
      },
      {
        "key": "netKeptEuro",
        "label": "Net Kept",
        "value": 2016,
        "displayValue": "€2,016.00"
      }
    ],
    "displayValuesMayBeRounded": true,
    "scopeNote": "Only this fixed case is described. Other modes, dates and eligibility choices can give different results. Values include all public model settings, including dormant options; inputs list the active settings. Use the full input list, method and limitations together."
  },
  "provenance": {
    "publisher": "Count.ie",
    "publisherUrl": "https://count.ie/about/#publisher-profile",
    "pageUpdatedOn": "2026-10-16",
    "sourceCheckedOn": null,
    "reviewScope": "Any dated method notes below apply only to their stated scope. A formula or user-entered rate is not evidence that statutory rules are current.",
    "sourceBasis": "Uses the cited Revenue guidance for the stated method and scope. This is not Revenue approval or endorsement.",
    "authorityNote": "Count.ie publishes the calculated example. The linked official sources, where present, remain authoritative for the underlying rules. No official endorsement or professional review is implied."
  },
  "sources": [
    {
      "label": "Revenue: do you need to submit a tax return",
      "url": "https://www.revenue.ie/en/jobs-and-pensions/end-of-year-process/need-to-submit-a-tax-return.aspx"
    }
  ],
  "frequentlyAskedQuestions": [
    {
      "question": "What happens if I increase gross non-paye receipts (€) in this example?",
      "answer": "Changing gross non-paye receipts (€) from 4,200 to 4,620, with the other example settings unchanged, changes estimated tax reserve from €1,584.00 to €1,768.80. This isolates one input using the form's actual calculation. Compare changes separately rather than attributing a difference to several assumptions at once."
    },
    {
      "question": "What assumptions should I check for PAYE side-income filing planner?",
      "answer": "Not an exemption. The limits are Revenue guidance for when it may ask for a PAYE return; collection through PAYE is subject to Revenue's agreement. Exact incremental tax is not computed, so rates are manual assumptions. The linked sources support the documented method, not every possible circumstance. Confirm transaction dates and eligibility where relevant, and distinguish a statutory rate from a rate you enter yourself."
    },
    {
      "question": "Is side income under €5,000 tax-free?",
      "answer": "No. The limits only affect how Revenue may collect the tax and whether you file a PAYE return or Form 11. Taxable side income is still subject to income tax, USC and any PRSI that applies to it."
    },
    {
      "question": "Which figure counts towards the €30,000 limit?",
      "answer": "The gross non-PAYE receipts before costs count towards the 30,000 euro limit, while the 5,000 euro limit applies to taxable non-PAYE income after allowable costs. Both limits are inclusive, and both must be met for PAYE collection to be possible."
    },
    {
      "question": "Why do I have to enter my own marginal tax rates?",
      "answer": "Your exact extra tax depends on credits, rate bands, USC thresholds and Class S PRSI across all your income. The calculator does not rebuild that whole position, so it applies the percentages you enter to the taxable side income as a reserve estimate."
    }
  ],
  "citation": {
    "publisher": "Count.ie",
    "title": "PAYE side-income filing planner: fixed worked example",
    "url": "https://count.ie/finance/paye-side-income-planner/#worked-example",
    "pageUpdatedOn": "2026-10-16",
    "text": "Count.ie. PAYE side-income filing planner: fixed worked example. Page updated 2026-10-16. https://count.ie/finance/paye-side-income-planner/#worked-example"
  },
  "relatedGuideUrl": "https://count.ie/guides/paye-side-income/",
  "privacyNote": "Generated at build time from public example settings. No visitor inputs, saved profiles or chat messages are included. Query parameters do not recalculate this file."
}