If you have already gotten your PPS number, you will soon realize that the “emergency PAYE” might still be deducted from your paycheck.
Why is that you ask?
Because step 2 in the PPS process is registering your PPS number with Revenue.
You’ll need to go to www.ros.ie to register your number and be taxed the correct amount. Taxes are always tricky, so I’m going to do my best to explain and describe the most vital information.
Emergency Tax
Emergency tax occurs when the government doesn’t know how much to tax you for and so they just take a huge chunk of your paycheck so they can make sure that you eventually pay the correct amount. For me, they took about 50%, not fun.
Emergency Tax is applied under the following situations (as taken from the Revenue website):
- your employer has not received a Tax Credit Certificate for the current year
- your employer has not received a current year, or previous year, Form P45 from you
- you have given your employer a Form P45 showing that emergency tax was applied
- you have given your employer a Form P45 without a Personal Public Service Number (PPSN).
If you are here on WHA, they most likely you will fall into this. You will probably start your job without a PPS number, and you won’t get a Tax Credit Certification as soon as your PPS number is delivered. Meaning you will be on emergency tax until the registration process is over.
Below is copied from the Revenue website, a step by step for what you need to do:
Starting Your First Job
Register for Income Tax
When you start working for the first time (even if it is a part-time or temporary job), you must register yourself as soon as possible to avoid paying emergency tax.
To do this, you should:
- Apply for your Personal Public Service Number (PPSN), if you do not already have one. This is available from the Department of Employment Affairs and Social Protection.
- Register for myAccount.
Register your new job
When you receive your myAccount password, you can register your new job by clicking on the ‘Jobs and Pensions’ section in myAccount. We will work out the tax credits that you can claim.
Your Tax Credit Certificate
You will be able to view your Tax Credit Certificate (TCC) in two working days. To view your TCC click on the ‘Manage your tax 2017’ link in ‘PAYE Services’ in myAccount. An employer copy showing your total tax credits and rate bands will be sent to your new employer. Your employer can then make the correct tax deductions from your pay.
How to get a refund of emergency tax and Universal Social Charge (USC)
When we send a cumulative Tax Credit Certificate to your employer, the employer will refund any tax and Universal Social Charge (USC) that you have overpaid on your next pay day.
If you leave your job before getting the refund and are unemployed, you can claim a tax refund directly from us. If you move to a new job before getting your refund your new employer will deal with the refund.
Important Links from Revenue:
Starting Your First Job in Ireland
Adding a Job to your Revenue Account
