## What emergency tax is
Emergency tax is the temporary high rate of tax applied when Revenue has not issued a Revenue Payroll Notification (RPN) to your employer for you, or when your PPS number is missing or unmatched.
Under emergency tax there are no credits or SRCOP allocated. Your employer applies a default schedule that taxes increasing amounts of pay at 40 percent the longer you remain on this basis.
## How emergency tax progresses in 2026
If your PPS number is on file:
- Weeks 1 to 4: full SRCOP allocated, no tax credits
- Weeks 5 to 8: reduced SRCOP, no credits
- Week 9 onward: all pay taxed at 40 percent, with USC at the highest rate
If your PPS number is missing, all pay is taxed at 40 percent and USC at 8 percent from day one.
## What Week 1 / Month 1 basis means
Week 1 basis is different from emergency tax, although both can lead to higher than normal deductions. On Week 1 basis:
- Each pay period is treated independently
- No catch up of unused credits or SRCOP from earlier in the year
- Useful when there is uncertainty about year to date earnings, for example after a job change
If you stay on Week 1 basis you may be due a refund at year end via the Statement of Liability.
## Worked example of emergency tax cost
Niall starts a new job in May 2026, earning €4,000 per month. He has not registered the job with Revenue.
| Basis | Monthly tax | Comment |
| --- | --- | --- |
| Cumulative (correct) | approximately €533 | Full credits, full SRCOP |
| Week 1 basis | approximately €700 | No prior credits applied |
| Emergency, week 9+ | €1,600 | 40 percent on all pay |
The difference can be over €1,000 per month if emergency tax persists.
## How to fix emergency tax
1. Sign in to Revenue myAccount
2. Go to "PAYE Services" and "Manage your tax"
3. Add your new employment with the employer's tax registration number
4. Revenue issues an updated RPN to your employer within a few days
5. Your next payslip applies cumulative basis and refunds any over deduction
You can also call Revenue's PAYE helpline if you do not have online access.
## Why employees end up on emergency tax
- Starting a job before registering with Revenue
- Multiple jobs without splitting credits between them
- Returning to PAYE employment after self employment
- Coming from abroad with no Irish employment record
## Educational notice
This article is general guidance. Always consult Revenue.ie or a tax professional for advice specific to your circumstances.