What Is Emergency Tax (Ireland)?
By PayMetric Labs Research Desk
Short answer
Emergency tax is a temporary, higher rate of Income Tax Revenue applies when your employer doesn't have your correct tax details, typically when starting a new job without a Revenue Payroll Notification set up.
You get put on emergency tax when your employer hasn't received your Revenue Payroll Notification (RPN), the electronic record that tells them your tax credits and rate band. This commonly happens in your first few weeks at a new job, especially if you haven't registered the new employment with Revenue through myAccount.
For the first four weeks, emergency tax applies your standard tax credits and rate band, so the impact is often small. After week four, if Revenue still hasn't issued an RPN, your employer must apply emergency tax with no tax credits at all, which can mean a significant chunk of your pay withheld, sometimes at rates well above what you'd normally pay.
The fix is straightforward: register your new job through Revenue's myAccount service as soon as possible. Once your employer receives your RPN, they apply your correct tax credits going forward, and any tax overpaid during the emergency period is refunded through payroll, usually within your next pay cycle or two.
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This glossary entry is for general information only and does not constitute financial, tax, or legal advice. Rates and thresholds shown reflect current published guidance and may change.