## What joint assessment means at the payroll level
When a married couple or civil partnership elects joint assessment, Revenue treats them as a single tax unit annually. At payroll level however each employee still has their own employer, payslip, and RPN. Revenue distributes credits and SRCOP between the two spouses on the RPN to suit the couple's preference.
## Default split
If the couple does not specify, Revenue typically allocates:
- Each spouse keeps their own Employee PAYE Credit of €2,000
- The Personal Tax Credit (€4,000 joint) is usually split evenly: €2,000 each
- SRCOP is split with up to €9,000 transferable to the higher earner
## Optimising the split
Couples can request a different distribution through myAccount. Common patterns:
- One earner has a much higher salary: shift €9,000 of SRCOP to the higher earner
- One earner is at home: assign all transferable credits and SRCOP to the working spouse
- Both earn similar amounts: keep an even split
## Worked example
Brigid earns €80,000 and Padraig earns €25,000. Joint assessment, optimised split.
| Item | Brigid | Padraig |
| --- | --- | --- |
| Personal Credit | €2,000 | €2,000 |
| Employee PAYE Credit | €2,000 | €2,000 |
| SRCOP | €53,000 | €35,000 |
Brigid's gross tax:
- 20 percent on €53,000 = €10,600
- 40 percent on €27,000 = €10,800
- Less credits €4,000 = €17,400 PAYE
Padraig's gross tax:
- 20 percent on €25,000 = €5,000
- Less credits €4,000 = €1,000 PAYE
Combined: €18,400.
Without the SRCOP transfer Brigid would pay 40 percent on €36,000 = €14,400 plus €8,800 standard rate, less credits, totalling €19,200. The transfer saves €1,800.
## Updating the split during the year
If circumstances change (one spouse takes maternity leave, becomes self employed, retires, etc.) the split should be revisited. Update through myAccount and the new RPN flows to both employers.
## Risks of incorrect split
- Higher earner under deducted, leading to a year end bill
- Lower earner over deducted, locking up cash flow
- Both spouses claiming full credits at separate jobs (impossible under joint assessment)
## Educational notice
This article is general information and does not replace professional tax advice. Visit Revenue.ie for definitive guidance on joint assessment.