Why Is My Pay Wrong?

When Revenue has not issued an RPN to your employer yet, or when your employment is not registered in myAccount, the employer applies emergency basis. The first four weeks tax at standard rate without credits, then 40 percent flat. Fix: register the employment in myAccount under Jobs and Pensions. Refunds usually flow on the next cumulative payslip.

If your RPN does not list the Personal Tax Credit (€2,000) plus PAYE Credit (€2,000) you will pay too much PAYE. Verify in myAccount under Manage Your Tax 2026. If credits are missing, click Add Credit and select the relevant entry. The next RPN to your employer will include the change.

USC bands for 2026 are 0.5 percent up to €12,012, 2 percent up to €28,700, 3 percent up to €70,044, 8 percent above. As year-to-date earnings cross a threshold, the employer should apply the next band. Mid-year promotions, large bonuses, and overtime spikes commonly trigger this. The cumulative basis means you pay the higher rate on the income above the threshold only.

Most employees are Class A1 (4.2 percent rising to 4.35 percent on 1 October 2026). Public servants on full PRSI have Class A as well. Self-employed are Class S. If your contract type changed (e.g., contractor to employee or vice versa), the employer may still apply the old class. Check the class letter on your payslip and contact payroll if it does not match.

Pension contributions reduce taxable pay for both PAYE and USC. If your employer applied your contribution rate to gross pay before the salary sacrifice election, both your PAYE and USC will be over-stated. Auto-enrolment under My Future Fund commenced 1 January 2026 with 1.5 percent each from employee, employer, and a 0.5 percent state top-up.

Benefit-in-kind charges for company cars, vans, electric vehicles, medical insurance, and other perks add to taxable pay through the notional pay line. Electric vehicles get partial relief but not zero in 2026 except below the OMV threshold. Sudden BIK appearance after a promotion or new perk explains a pay drop.

Single SRCOP is €44,000. Married jointly assessed with one earner is €53,000. Two earners share €88,000, but not evenly and not freely: it is €53,000 plus an increase of up to €35,000 capped at the lower earner's income, and Revenue states that increase cannot be transferred between spouses or civil partners. The most one RPN can carry is €53,000. If your civil status changed (marriage, separation, civil partnership) and you have not updated myAccount, your cut-off could be too low and the 40 percent rate kicks in too early. If your own RPN shows less than €53,000 and your spouse earns less than €35,000, that is usually the allocation working as intended rather than an error.

Sunday premium, public holiday pay, shift premium and commission must appear on the payslip with their own line items. If a shift you worked is missing, contact payroll within seven working days for the next pay run correction. Keep your roster screenshots and worked-hours app records as evidence.