PAYE and USC Regulations – Emergency Tax

The examples provided in Tax and Duty Manual Part 42.04.24a in relation to Emergency Tax have been updated.

Emergency Tax basis for an employee who does not provide a PPS number

-In circumstances where an employee, who on taking up employment does not provide the employer with his or her PPS number, the employer is obliged to calculate the tax due on the employee’s emoluments at the higher rate of tax with no tax credits due.

(Source: Revenue)

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The Team at Jefferson