Irish Revenue Updates Guidance on Emergency Tax for Employees

Irish Revenue has issued eBrief No. 048/26 on updates to Tax and Duty Manual Part 42-04-24a - PAYE/USC Regulations - Emergency Tax. Emergency income tax and emergency Universal Social Charge (USC) are fallback deduction systems that employers must apply when they cannot obtain a Revenue Payroll Notification (RPN) for an employee. This situation arises when the employee either has not provided a Personal Public Service Number (PPSN) or has not registered for PAYE. Under emergency tax, an emp…