Emergency tax calculator for Ireland

Emergency tax is applied when your employer does not have a valid Revenue Payroll Notification for you, often at the start of a job. Estimate the deductions for a pay period, then see how much of the difference you can expect back once your correct details reach Revenue.

Emergency payroll tax calculator

Emergency payroll tax — current inputs

Emergency payroll tax input assumptions
Input	Current value
Gross pay for this period (€)	1000
Pay frequency	Weekly
Emergency pay-period number	1
Employer has your PPSN	Yes
Pay month (1–12)	10

Your result

Net Pay€645.73

Income Tax: €230.77

Baseline: Model assumptions · selected inputs and rates

Calculation method

Emergency PAYE treatment follows PPSN availability and emergency period; emergency USC is 8%, with employee PRSI assessed separately.

All calculated figures · 5

Gross Pay: €1,000.00
Standard Rate Band: €846.16
USC: €80.00
PRSI: €43.50
Deduction Percent: 35.43%

Assumptions and sources

No credits apply. Without PPSN all pay is subject to 40% PAYE. With PPSN, the single-person band applies for four weekly periods, two fortnightly/twice-monthly periods, or the first monthly/four-weekly payment; then all pay uses 40%. Emergency USC is 8% on all pay.
PRSI follows ordinary Class A employee rules using the selected payment month; monthly thresholds use a weekly-equivalent estimate. Pensions, benefits in kind, prior-period refunds and exemptions are excluded. An RPN and registered employment can resolve emergency deductions; this is not a refund calculation.
A valid Revenue Payroll Notification supersedes this emergency estimate. Missing PPSN is not the same as an RPN with zero credits.

Sources: Revenue emergency tax

Useful next steps

Compare against your Revenue Payment/Credit Certificate (RPN) in myAccount, as credits vary by person.
Use Compare to test an alternative side by side.

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Why emergency tax happens

Employers deduct tax using a Revenue Payroll Notification for each employee. Without a valid one, such as when the employer does not yet have your PPSN, deductions are made on an emergency basis. The calculator separates two cases: PPSN supplied but no notification yet, and no PPSN at all.

What the estimate covers

It estimates PAYE, USC and employee PRSI for a single pay period, using the pay frequency, emergency period number and PRSI profile you pick. Emergency USC is modelled at 8%, per the method note in the tool.

A valid Revenue Payroll Notification replaces the emergency basis. This is an estimate for planning, not payroll software.

Getting it corrected

Give your employer your PPSN and check your tax credits in myAccount so Revenue can issue the notification. Tax overpaid in the meantime is normally refunded through payroll or at year end. Use the full salary calculator to see your normal take-home pay for comparison.

Common questions

Is emergency tax lost money?

Not normally. Tax that exceeds what you owe is reclaimable once your correct credits are applied.

How do I stop being on emergency tax?

Make sure your employer has your PPSN and that Revenue has your details, so a Revenue Payroll Notification can be issued.