TAX CREDITS
Tax credit allocation across two jobs.
When you have two Irish employments, Revenue splits your tax credits and SRCOP between them. Get the split right and you avoid emergency tax and reclaim through Statement of Liability later.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
Related
Common questions
How does Revenue split my credits between jobs?
By default, Revenue allocates all your credits and SRCOP to your main employment. The second job operates on a separate Tax Credit Certificate that may have zero credits and a low SRCOP, meaning the second job's pay can be heavily taxed at 40 percent.
How do I rebalance the split?
Log in to Revenue myAccount, go to "PAYE Services" and "Manage Your Tax", then split your credits and SRCOP between the two employments based on expected earnings. Revenue issues updated RPNs to both employers and the next payslips reconcile automatically on the cumulative basis.
What is the optimal split?
Approximate the proportional split based on expected gross earnings. If you expect €40,000 from job 1 and €15,000 from job 2, allocate ~73 percent of credits and SRCOP to job 1 and ~27 percent to job 2. Most people just leave it default and reconcile via Statement of Liability at year end.
What happens if my second job is short-term?
If you are confident the second job is temporary (e.g. a few weeks), the easier route is often to leave the default split, accept some over-tax in the second job, and reclaim via Statement of Liability after year-end. Revenue refunds within a few weeks.
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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.