Finance & Irish taxes · Calculator companion · By K Imports
PAYE side-income filing planner: practical guide
This guide explains how to use the Count.ie paye side-income filing planner. Classify side income against Revenue's €5,000 taxable and €30,000 gross limits and reserve tax at your own marginal rates. Follow the inputs, method and worked example below, then compare your own scenario.
Guide written . Supporting content updated ; this is not a renewed rules verification.
Open the PAYE side-income filing planner calculatorUnderstand the inputs
- Gross non-PAYE receipts (€)
- Numeric input; minimum 0; maximum 1000000000000.
- Allowable costs (€)
- Numeric input; minimum 0; maximum 1000000000000.
- Marginal income tax rate (%)
- Your own assumption, usually 20 or 40.
- Marginal USC rate (%)
- Numeric input; minimum 0; maximum 11.
- Marginal PRSI rate on this income (%)
- Enter 0 if unsure; Class S PRSI can apply, including a minimum when reckonable income reaches €5,000.
- Proprietary director, spouse of one, or another self-assessment reason applies
- Use the selected value in the linked calculator.
- Revenue has agreed to collect the tax through PAYE credits
- Use the selected value in the linked calculator.
The 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.
Worked example
Illustrative inputs and their result.
Example inputs
- 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 applies
- No
- Revenue has agreed to collect the tax through PAYE credits
- No
Calculated example result
- Filing Route
- Revenue may collect through PAYE credits — only if Revenue agrees
- Estimated Tax Reserve
- €1,584.00
- Net Kept
- €2,016.00
What changes the result?
These computed examples change one input from the worked example above; the other inputs stay the same. They illustrate this model, not a forecast, entitlement or recommended setting. Input units are those in the input guide.
Gross non-PAYE receipts (€): 4200 → 5040
- Estimated Tax Reserve
- €1,584.00 → €1,953.60
- Net Kept
- €2,016.00 → €2,486.40
Allowable costs (€): 600 → 720
- Estimated Tax Reserve
- €1,584.00 → €1,531.20
- Net Kept
- €2,016.00 → €1,948.80
Assumptions and sources
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 and further information
If your case falls outside this scope, use a more suitable calculator or contact us about an unclear method.
Related finance & irish taxes guides
Try the example while reading
Open the actual paye side-income filing planner model here to reproduce the inputs above, then change an assumption. Figures remain in this browser; opening this panel does not send a question, create an account or load advertising.
This is the same calculation engine as the full tool. Hiding the panel preserves its figures until you leave or reload this page. Use the full calculator for features outside this embedded view.