PAYE / Payroll / PRSI / USC

PAYE/USC Regulations – Emergency Tax

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Revenue eBrief No. 072/24

PAYE/USC Regulations – Emergency Tax

Tax and Duty Manual Part 42-04-24a ‘PAYE/USC Regulations – Emergency Tax’ has been updated to reflect the increase in tax bands introduced by Finance (No. 2) Act 2023.

In addition, examples throughout the manual have been updated including relevant references to information on the Revenue website.

EXTRACT:

Table of Contents

  1. Introduction ………………………………………………………………………………………………..3
  2. Emergency tax basis for an employee who does not provide a PPS Number………..3
  3. PPSN Checker ………………………………………………………………………………………………4
  4. Emergency tax and the standard rate cut-off point – Normal Emergency rules…….4
  5. Emergency tax and separate periods of employment ……………………………………….6
  6. USC Emergency basis of deduction …………………………………………………………………6