Your employer is obliged to operate emergency tax on your income in certain circumstances. When and how emergency tax is applied to your income is explained in this section.
You will be taxed on an emergency basis where your employer has not received a Revenue Payroll Notification (RPN).
This may occur where:
- you have not provided your employer with a Personal Public Service Number (PPSN)
- you have not registered your first employment with Revenue.
If you have worked in Ireland previously, you should provide your employer with your PPSN. Your employer can then request an RPN from Revenue in order to make the correct deductions from your pay.
You can view your tax record on myAccount. (Source:Revenue)