Emergency tax is one of the most common reasons people overpay tax in Ireland. When you start a new job without proper tax setup, your employer is legally required to apply emergency tax—which can take up to 40% of your pay.
Our specialists help people recover overpaid emergency tax every day. The good news: you can claim it back for up to four years. Here's everything you need to know.
📊 Emergency Tax Key Facts
- First 4 weeks: Tax at standard rate with reduced credits
- After 4 weeks: 40% on all income, no credits
- Common causes: New job, no PPS number, Revenue delays
- Average refund: €500 – €3,000+
What is Emergency Tax?
Emergency tax is a temporary tax rate applied when Revenue hasn't issued your employer with proper tax instructions. Without your tax credits and rate band information, employers must apply emergency rates.
How Emergency Tax Works
Common Causes of Emergency Tax
- First job: Not registered with Revenue yet
- Changed jobs: Revenue not updated in time
- No PPS number: Common for international workers
- Revenue delays: Instructions not sent to employer
- Multiple jobs: Second job not properly registered
💡 Real Example
Aoife started a new job and was on emergency tax for 8 weeks before it was sorted. During that time, she paid €180 per week more than she should have. When we reviewed her tax, we recovered €1,440 in overpaid emergency tax—plus rent credit and medical expenses she'd never claimed.
Signs You're on Emergency Tax
Check your payslip for these warning signs:
- "Week 1" or "EMERG" in the tax basis column
- Tax credits showing as €0 or very low
- Unusually high tax deductions
- 40% tax on income that should be at 20%
How to Claim It Back
Once your tax is properly registered, the overpaid emergency tax should be refunded. However, this doesn't always happen automatically—especially if the emergency tax was in a previous year.
Our specialists will:
- Review all four years: Identify every period of emergency tax
- Calculate overpayments: From every job and employer
- Find other reliefs: Rent credit, medical, work expenses
- Handle everything: We manage all communication with Revenue
The average refund our clients receive is €1,080.
Been on Emergency Tax?
Our experts will recover your overpayments and find all other reliefs.
Start Your Free Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Will I get the refund automatically?
Sometimes, but not always. Emergency tax from previous years often needs to be actively claimed. Our team ensures nothing is missed.
How far back can I claim?
Four years. In 2025, you can claim for emergency tax paid in 2021, 2022, 2023, and 2024.
How can I avoid emergency tax next time?
Register your new job on Revenue's myAccount before you start, or ask your new employer for a Revenue Payroll Notification. See our guide on avoiding emergency tax.