Emergency tax is a temporary tax rate that is applied to your income when you start a new job or when there is a change in your circumstances, and your employer has not received your correct details from the tax authorities. Emergency tax rates are higher than normal tax rates, and you will be taxed on all your income above the basic Personal Allowance. The emergency tax rate of Universal Social Charge (USC) is also higher than the normal rate. Emergency tax is deducted from your pay by your employer in certain circumstances.

To avoid paying emergency tax, you need to provide your employer with your Personal Public Service Number (PPSN) and register your employment with the tax authorities as soon as possible. You can register your first job on myAccount, by clicking ‘Add Job or Pension Details’ under the ‘PAYE Services’ tab. If you do not have a PPSN, you must contact the Department of Social Protection (DSP) . Your employer can also help you update your tax code by sending details about your previous income or pension to the tax authorities.

Emergency tax is a temporary measure, and the tax authorities will usually update your tax code when you or your employer give them your correct details. If your change in circumstances means you have not paid the right amount of tax, you’ll stay on the emergency tax code until you’ve paid the correct tax for the year.