What is Emergency Tax?

The Emergency Basis must be used by an Employer when:

Emergency tax is used by your employer when:

  • your employer has not received a Revenue Payroll Notification (RPN)for the current year. 
  • you have not provided your employer with a Personal Public Service Number (PPSN). 

Tax is calculated on the gross pay (after deduction of Pension contributions and permanent health contributions where relevant). Different rules apply depending on whether or not the employee provides an employer with his/her PPS Number.

 > For more information visit this link on Revenue's website or call on 1890 33 34 25 and quote your PPS no.