What your employer needs
Your employer needs your correct PPS number so payroll can request a Revenue Payroll Notification. That tells payroll what tax credits and rate bands to apply. Without the right Revenue information, emergency tax may apply.
Registering your first job
If this is your first PAYE job in Ireland, you may need to register it through Revenue myAccount. Revenue uses this to connect your employment to your tax record and issue the right payroll details.
- Get your PPS number.
- Create or access Revenue myAccount.
- Add or check your job details.
- Check your Tax Credit Certificate once Revenue updates your record.
What deductions you may see
| Deduction | What it means |
|---|---|
| PAYE | Income tax deducted from your wages. |
| USC | Universal Social Charge, a separate tax on income. |
| PRSI | Pay Related Social Insurance, linked to social insurance contributions. |
| Pension | Workplace pension contributions if applicable. |
Emergency tax
Emergency tax can happen if Revenue does not have the information needed to tax your pay correctly. It is common when someone starts work before their PPS number, myAccount or job record is fully sorted.
See Emergency Tax Explained for the full guide. Overpaid tax is usually refunded after the correct Revenue details are in place.
Sources: Revenue — PAYE, WRC — Coming to work in Ireland
Work rights and pay basics
The Workplace Relations Commission says employees in Ireland have basic employment rights including a written statement of terms, minimum wage protections, paid annual leave, public holiday benefit, legal pay methods and a payslip each time they are paid.