IRISH PAYROLL
PAYE in Ireland, explained.
Pay As You Earn is the Irish income-tax system. Understand how the standard rate cut-off point and tax credits combine to set what you actually pay.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
Read more on PAYE Ireland
Standard rate cut-off point
Where 20 percent ends and 40 percent begins.
Tax credits explained
How they reduce the PAYE you actually pay.
Cumulative vs week-1 basis
How Revenue applies your credits each pay period.
Married couple bands
Joint vs separate assessment.
Emergency basis
When you have not given Revenue your PPS number.
Returning emigrants
Setting up PAYE after years abroad.
Common questions
What are the PAYE bands in Ireland in 2026?
For a single person in 2026, income up to €42,000 is taxed at the 20 percent standard rate; income above that is at 40 percent. Your standard rate cut-off can be higher if you are jointly assessed or have certain dependant credits. Tax credits reduce the PAYE actually paid.
What is the standard rate cut-off point?
It is the income threshold up to which you pay 20 percent PAYE. Above the cut-off, the marginal rate jumps to 40 percent. Revenue communicates your specific cut-off via your Tax Credit Certificate (TCC) and any subsequent Revenue Payroll Notification (RPN).
Why do my PAYE deductions vary between months?
On the cumulative basis, Revenue reconciles your year-to-date pay against the year-to-date credits and bands at every payslip. A bonus or unusual month can push you into the 40 percent band briefly, then the next month corrects back. Week-1 basis treats each period independently and does not reconcile.
Can I check my PAYE position online?
Yes. Log in to Revenue myAccount, view your live Tax Credit Certificate, and see your year-to-date employment summary. You can also reallocate credits between two jobs and update circumstances directly.
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Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension or employment advice. Always verify your payslip, PAYE, USC, PRSI, tax credits, deductions and take-home pay with your employer's payroll department, Revenue, a qualified tax adviser, accountant or another appropriately qualified professional.