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Emergency Tax
Updated Dec 2025

Emergency Tax for Workers Without a PPS Number Ireland 2025

Starting a new job in Ireland without a Personal Public Service (PPS) number can lead to one of the most expensive tax situations you'll face as a worker: emergency tax. While waiting for your PPS num...

14 November 2025
3 min read

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Started working in Ireland without a PPS number? You were almost certainly put on emergency tax—and you've overpaid significantly. The good news: once you have your PPS number, you can claim back that overpaid tax.

Our specialists help workers who started without a PPS number recover their overpayments. Here's what you need to know.

📊 No PPS Number Tax Facts

  • What happens: Emergency tax applied automatically
  • Rate: Up to 40% on all income after 4 weeks
  • Missing credits: €4,000+ not applied
  • Refund potential: €500 – €3,000+

Why No PPS Number = Emergency Tax

Without a PPS number, Revenue can't set up your tax credits. Your employer is legally required to deduct emergency tax until they receive proper instructions from Revenue.

Emergency tax means:

  • First 4 weeks: Tax at standard rate with reduced credits
  • After 4 weeks: 40% tax on all income with no credits
  • Your take-home pay is dramatically reduced

Who This Affects

This commonly happens to:

  • International workers: New to Ireland, waiting for PPS
  • Young workers: First job before registering
  • Anyone who started urgently: Needed to work before paperwork completed

💡 Real Example

Paulo moved to Ireland and started work while waiting for his PPS number. For 8 weeks, he was on emergency tax—losing over €200 per week in excess tax. Once he had his PPS, we helped him claim back €1,640 in overpayments.

How to Claim Your Refund

Once you have your PPS number, the overpaid tax can be claimed back. Our specialists will:

  • Calculate the overpayment: Based on your emergency tax period
  • Check all years: You can claim for up to 4 years back
  • Find other reliefs: Rent credit, medical, work expenses
  • Handle everything: We manage all paperwork and communication

Other Reliefs You Might Be Owed

Emergency tax is often just part of your refund. We also check for:

The average refund our clients receive is €1,080.

Worked Without a PPS Number?

Our experts will recover your overpaid emergency tax and find all other reliefs.

Start Your Free Review →

No refund, no fee • Average refund €1,080 • TAIN: 77632V

Frequently Asked Questions

Do I need my PPS number to claim?

Yes—you need a PPS number to claim a tax refund. If you still don't have one, that should be your first step.

What if this was years ago?

You can claim for up to four years. If you worked without a PPS number since 2021, we can still recover the overpayment.

How long does the refund take?

Once we submit your claim, Revenue typically processes refunds within 5-10 working days, paid directly to your bank.

Filed under:Emergency Tax

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