When you start a new job in Ireland and your employer hasn't received your Revenue Payroll Notification (RPN), they must apply emergency tax. This means:

• No SRCOP (Standard Rate Cut-Off Point) — all income taxed at 40%
• No tax credits — your €€4,000 personal + employee credits aren't applied
• USC and PRSI are still deducted at standard rates

SRCOP is the amount you can earn before the higher 40% tax rate applies:

• Single person: €44,000 — first €44,000 taxed at 20%, rest at 40%
• Married (1 income): €53,000 with joint assessment
• Married (2 incomes): €44,000 each + unused SRCOP transferable to spouse

USC is calculated on your gross income in progressive bands:

• 0.5% on €0 – €12,012
• 2% on €12,012 – €28,700
• 3% on €28,700 – €70,044
• 8% on €70,044+
• Exempt if annual income is below €13,000

PRSI rates depend on your employment class:

• Class A — 4.1000000000000005% (standard employee)
• Class J — 0% (under 16 / over 66)
• Class B — 0.8999999999999999% (civil servants)
• Class D — 0.8999999999999999% (permanent & pensionable)
• Class S — 4.1000000000000005% (self-employed)

PRSI Class A rises to 4.35% from month 10 (2026 Budget)

Holiday pay received during an emergency tax period is also subject to the 40% emergency rate. Since your effective rate is typically ~28%, this results in an additional overpayment that is reclaimable along with your regular salary overpayment. The calculator includes this automatically if you enter your holiday pay amount.