Emergency Tax rate If the employee provided you with a PPS number If the employee has provided the PPS number but you're unable to obtain an RPN for them, you must apply the Emergency tax rules below to the employee's gross pay. The first four weeks are taxed at the standard rate (20%) on income up to the limit of the single person’s rate band. Any income above that limit will be at the higher rate (40%). From Week 5 onwards, the full income will be taxed at the higher rate (40%). Rates applicable in 2026 | Length of time on emergency tax status | Tax rate 1 cut-off point (2026) | Tax credits | | Month 1 or week 1 to 4 | €3,666.67 monthly or €846.16 weekly | €0.00 | | Month 2 or week 5 to 8 | €0.00 | €0.00 | | Month 3 or week 9 onwards | €0.00 | €0.00 | | Monthly pay | Cut-off point (2027) | Tax credits | | Month 1 | €3,875.00 monthly | €0.00 | | Month 2 onwards | €0.00 | €0.00 | | Weekly pay | Cut-off point (2027) | Tax credits | | Week 1 to 4 | €894.24 weekly | €0.00 | | Week 5 onwards | €0.00 | €0.00 | | Fortnighly pay | Cut-off point (2027) | Tax credits | | First pay day | €1,788.47 | €0.00 | | Second pay day | €1,788.47 | €0.00 | | Third and subsequent pay days | €0.00 | €0.00 | | Four-weekly pay | Cut-off point (2027) | Tax credits | | First pay day | €3,576.93 | €0.00 | | Second and subsequent pay days | €0.00 | €0.00 | | Twice-monthly pay | Cut-off point (2027) | Tax credits | | First pay day | €1,937.50 | €0.00 | | Second pay day | €1,937.50 | €0.00 | | Third and subsequent pay days | €0.00 | €0.00 | If the employee hasn't provided you with a PPS number The employee will be taxed at the higher rate (40%). | Length of time on emergency tax status | Tax rate 1 cut-off point | Tax credits | | All | 0.00 | 0.00 | Emergency Basis of USC Deduction The emergency rate of USC is a flat percentage rate of 8 % and is applied to all income. The rate remains unchanged in 2027. | Week / Month / Etc | USC cut-off point | USC Rate | | All | 0.00 | 8% | |