The Emergency Basis must be used by an Employer when:
The employer has not received, in respect of the employee, either a Tax Credit Certificate for the current year or a Form P45 for the current year or previous year,
The employee has given the employer a completed Form P45 indicating that the emergency basis applies, or
The employee has given the employer a completed P45 without a PPS number and not indicating that the emergency basis applies
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.