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PAYE side-income filing planner

PAYE side-income filing planner — current inputs

PAYE side-income filing planner input assumptions
InputCurrent value
Gross non-PAYE receipts (€)4200
Allowable costs (€)600
Marginal income tax rate (%)40
Marginal USC rate (%)4
Marginal PRSI rate on this income (%)0
Proprietary director, spouse of one, or another self-assessment reason appliesNo
Revenue has agreed to collect the tax through PAYE creditsNo

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Your own assumption, usually 20 or 40.
Enter 0 if unsure; Class S PRSI can apply, including a minimum when reckonable income reaches €5,000.

Check this model’s sources, supported dates and assumptions below. Results are estimates, not tax or lending compliance verification.

Your result

Filing RouteRevenue may collect through PAYE credits — only if Revenue agrees
Estimated Tax Reserve
€1,584.00
Net Kept
€2,016.00

Baseline: Model assumptions · selected inputs and rates

Calculation 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.

All calculated figures · 9
Taxable Non Paye Income
€3,600.00
Gross Receipts
€4,200.00
Allowable Loss
€0.00
Filing Route Code
paye-collection-possible
Profit Limit Remaining
€1,400.00
Gross Limit Remaining
€25,800.00
Estimated Income Tax
€1,440.00
Estimated USC
€144.00
Estimated PRSI
€0.00
Assumptions and sources
  • Revenue may ask for a PAYE return, collecting tax by reducing credits and rate bands, only where taxable non-PAYE income is €5,000 or less AND gross non-PAYE income is €30,000 or less, and the tax is arranged to be collected through PAYE. Both limits are inclusive; otherwise Form 11 self-assessment applies. This is not a tax exemption: every euro of taxable side income is still taxable.
  • Tax, USC and PRSI percentages are your own marginal assumptions. This model does not compute your exact incremental liability, because credits, bands, USC thresholds and Class S PRSI (including its minimum) depend on your full position.
  • Proprietary directors, jointly assessed spouses of proprietary directors, other self-assessment triggers and losses are outside the classification; tick the box if any applies.
  • 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.

Sources: Revenue: do you need to submit a tax return

Useful next steps
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Financial disclaimer

All calculator outputs are purely estimates and do not constitute formal financial advice. Verify all final figures with Revenue.ie or a qualified accountant before relying on them.

Page updated Published by Count.ieSources & review

Questions you might ask next

Is side income under €5,000 tax-free?

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.

Which figure counts towards the €30,000 limit?

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.

Why do I have to enter my own marginal tax rates?

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.

Calculation basis, sources and review

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.

Publisher
Count.ie, operated by K Imports
Page last updated
— explanatory content and transparency information, not a new rules verification.
Documented source check
No dated source check recorded.
Professional review
No named independent professional review is recorded for this tool.

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.

Uses the cited Revenue guidance for the stated method and scope. This is not Revenue approval or endorsement.

Source references

Estimates, not financial, tax, legal or accounting advice. How our dates and checks work. Report a correction.

Do I need to file a tax return for side income on top of my PAYE job?

Classify side income against Revenue's €5,000 taxable and €30,000 gross limits and reserve tax at your own marginal rates. Revenue may ask for a PAYE return only where taxable non-PAYE income is €5,000 or less and gross non-PAYE income is €30,000 or less, with collection arranged through PAYE. Above either limit, or with another self-assessment trigger, Form 11 applies. This is a filing route, not an exemption; the tax reserve uses your own marginal-rate assumptions.

How the calculation works

PAYE side-income filing planner applies one fixed set of rules to the inputs described below, so the same entries always give the same answer. The exact formula is published once, in the Sources, formula and methodology section further down this page.

Gross non-PAYE receipts (€) is entered as 4,200 in the illustration. Keep the unit shown on the field when substituting your own measurement or amount. Allowable costs (€) is entered as 600 in the illustration. Keep the unit shown on the field when substituting your own measurement or amount. Marginal income tax rate (%): Your own assumption, usually 20 or 40. Marginal USC rate (%) is entered as 4 in the illustration. Keep the unit shown on the field when substituting your own measurement or amount.

Worked example

A fixed illustration uses 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. All remaining illustrated settings are listed in the example-input disclosure below. These are reproducible sample figures, not saved visitor inputs; this text does not change when you edit the interactive form.

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.

What moves the answer

Each comparison changes one input of the fixed example and re-runs this calculator’s engine. Other assumptions stay unchanged.

  • Raising gross non-paye receipts (€) from 4,200 to 4,620, with everything else unchanged, estimated tax reserve moves from €1,584.00 to €1,768.80 and net kept moves from €2,016.00 to €2,251.20.
  • Raising allowable costs (€) from 600 to 660, with everything else unchanged, estimated tax reserve moves from €1,584.00 to €1,557.60 and net kept moves from €2,016.00 to €1,982.40.

Frequently asked questions

What happens if I increase gross non-paye receipts (€) in this example?

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.

What assumptions should I check for PAYE side-income filing planner?

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.

Quick answer

The PAYE side-income filing planner model returns filing route, estimated tax reserve and net kept. Revenue may ask for a PAYE return only where taxable non-PAYE income is €5,000 or less and gross non-PAYE income is €30,000 or less, with collection arranged through PAYE.

Outputs and units: Filing Route (text label); Estimated Tax Reserve (euro (€)); Net Kept (euro (€)).

Formula, assumptions and sources

Fixed worked example results

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.

Illustration only, not your entered figures. Use the complete example inputs below, selected options and stated limitations when quoting these results.

Calculated results for the fixed worked example
Result Example value
Filing Route Revenue may collect through PAYE credits — only if Revenue agrees
Estimated Tax Reserve €1,584.00
Net Kept €2,016.00
Exact inputs used in the worked example
Gross non-PAYE receipts (€)
4,200
Allowable costs (€)
600
Marginal income tax rate (%)
40
Marginal USC rate (%)
4
Marginal PRSI rate on this income (%)
0
Proprietary director, spouse of one, or another self-assessment reason applies
no
Revenue has agreed to collect the tax through PAYE credits
no

Cite this calculation example

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

This citation describes the fixed example above, not your entered figures. Include the complete assumptions and relevant year when quoting a result. Official sources remain the authority on the underlying rules.

Link to the worked exampleFixed example, assumptions and sources (JSON)AI discovery index

Sources, formula and methodology

PAYE side-income filing planner: formulae, calculation steps and their conditions
StepFormula or calculationWhen it applies
Published calculation methodTaxable 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.Use the stated input units, supported modes and limitations below.

Assumptions and limits

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.

Explanation of the implemented calculator, not independent professional review, enactment verification or a promise of AI citation. See the source links and review scope above.

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