Your employment status affects what tax reliefs you can claim in Ireland. Whether you're a PAYE employee, self-employed, a contractor, or have mixed income, understanding the differences helps you maximise your refund potential.
Our specialists help workers in all employment situations claim what they're entitled to. Here's what applies to your situation.
📊 Employment Status Overview
- PAYE employees: Tax deducted at source, can claim refunds
- Self-employed: File annual returns, claim business expenses
- Mixed income: Must file Form 11, may have PAYE refunds too
- Contractors: Depends on employment relationship
PAYE Employees
If you're paid through PAYE (Pay As You Earn), tax is deducted from your wages by your employer. However, this doesn't mean you're getting everything you're entitled to. Common sources of PAYE refunds include:
- Emergency tax – from job changes
- Rent tax credit – up to €1,000/year
- Medical expenses – 20% relief
- Flat rate expenses – for many professions
- Working from home – for remote workers
The average refund for PAYE workers is €1,080.
Self-Employed
Self-employed individuals file annual tax returns (Form 11) and can deduct business expenses against their income. Instead of the Employee Tax Credit, you receive the Earned Income Tax Credit (€2,000).
Self-employed individuals can also claim personal reliefs like medical expenses and rent credit.
Mixed Income (PAYE + Self-Employment)
If you have both PAYE employment and self-employed income, you must file a Form 11. However, you may still be entitled to PAYE-related refunds from your employment portion—these can be claimed in addition to self-employed deductions.
Contractors
Contractors may be classified as PAYE employees or self-employed depending on the nature of their work arrangement. The classification matters for what reliefs apply and how tax is handled.
💡 Real Example
Amy worked part-time PAYE while building her freelance business. When we reviewed her tax, we found emergency tax from her PAYE job changes, unclaimed rent credit, and medical expenses—even though she was also self-employed. Her PAYE refund: €1,940.
How We Help
Regardless of your employment status, our specialists can help:
- PAYE review: Find overpayments and unclaimed reliefs
- All credits: Ensure you're claiming everything available
- Four-year backdate: Check 2021-2024 for missed claims
- No refund, no fee: You only pay if we get you money back
Whatever Your Employment Status
Our experts will find the reliefs available for your situation.
Start Your Free Review →No refund, no fee • Average refund €1,080 • TAIN: 77632V
Frequently Asked Questions
Can self-employed people claim rent credit?
Yes, rent credit is available regardless of employment status. If you rent your home and meet the conditions, you can claim it.
What if I switched from employee to contractor?
You may have PAYE refunds from your employee years. We review all four claimable years regardless of your current status.
Do freelancers get flat rate expenses?
Flat rate expenses are for PAYE employees in specific occupations. Self-employed individuals claim actual business expenses against their income instead.