Ireland - Your Guide to A New Beginning

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​What do you need to do?

Your new employer must deduct tax from your pay under the PAYE system. To make sure that your tax is properly dealt with from the start and that your employer deducts the right amount of tax from your pay you should do two things:
  • Give your employer your PPSN No. (Personal Public Service Number). He/she will then let the tax office know that you have started work.
  • On receipt of your PPSN No. from the Department of Employment Affairs and Social Protection you can apply for a certificate of tax credits by completing Form 12A (Application for a Certificate of Tax Credits and Standard Rate Cut-Off Point) and sending it to the tax office. Ask your employer for a form 12A. Your employer will tell you to which tax office the completed form 12A should be sent. If your employer does not have a form 12A, you can get one from any tax office or telephone 1890 306 706. Ideally, you should do all this as soon as you accept an offer of a job - even if it is only part-time or holiday employment. This will give your employer and the tax office time to get things sorted out before your first pay-day.

What happens next?

The tax office will send you and your employer a Certificate of Tax Credits and Standard Rate Cut-Off Point, which sets out in detail the amount of tax credits (See Note 1) due to you.

When do you start to pay income tax?

You will normally start to pay tax from your first pay-day. The amount of tax you pay depends on your level of pay and the amount of your tax credits.

Summary of Tax Rates (single person) (See Note 2) 

·  20% on the first €35,300.00 earned
·  40% on all earnings above €35,300.00

Please note:
Figures provided above were correct at time of publication.  However, these are subject to change. For further clarification and information contact Revenue on 01 7383636 or log onto
Note 1: These are personal tax allowances granted to individuals by a system of Tax Credits
Note 2: Figures as at 1st January 2020
Last modified:17/12/2019