Tax

If you are taking up employment in Ireland, you must register for tax purposes. The assessment and collection of taxes and duties in Ireland is the responsibility of The Office of the Revenue Commissioners (www.revenue.ie). The Revenue website provides information in the following languages; English, Irish, Czech, German, Spanish, French, Lithuanian, Polish, Portuguese, Slovak, Russian, Chinese, Romanian and Bulgarian. You can access material in these languages at: http://www.revenue.ie/en/other-languages.html

All employees are entitled to receive a pay-slip from their employer. This will detail total gross earnings, any deductions and the net pay after deductions.

PAYE & PRSI

As an employee, PAYE and PRSI are the two main taxes you will be required to pay.

PAYE stands for Pay As You Earn. The PAYE system is a method of tax deduction under which a person's employer calculates the tax due and deducts it each time a payment of wages is made to an employee.

PRSI (Pay Related Social Insurance) is a social insuarnce contribution and the amount that you pay depends on your earnings and the type of work you do. Your PRSI contributions may entitle you to social welfare benefits at a future date.

At the end of each tax year, 31st December, employees should receive a P60 form from their employers. This form sets out the gross amount of pay received plus the details of deductions for PAYE and PRSI etc. Your P60 is an important document and should be kept safe as it may be needed to claim social welfare benefits or tax refunds.

For more information on PAYE, PRSI and registering for tax purposes, visit the Revenue website at: http://www.revenue.ie/en/personal/paye-employee.html

The Income Levy

An income levy which came into affect initially on 1st January 2009, was payable on gross income before any relief for any capital allowances, losses or pension contributions. It was abolished on 1st January 2011.

For more information and details of who was liable for this payment in the years 2009 and 2010 visit the Revenue website to see their document "The Income Levy: Frequently Asked Questions".

Universal Social Charge

This came into effect on 1 January 2011. It is a tax payable on gross income, including notional pay, after any relief for certain trading losses and capital allowances, but before pension contributions. You can find answers to questions about this charge on the Revenue website where they have a document "The Universal Social Charge: Frequently Asked Questions".

Revenue Contact Details

As an employee your tax affairs are dealt with in the region where you live. Here are the LoCall numbers of the Regional Offices

Region/Area Covered	Telephone Number
Border Midlands West Region Cavan, Monaghan, Donegal, Mayo, Galway, Leitrim, Longford, Louth, Offaly, Roscommon, Sligo, Westmeath	1890 777 425
Dublin Region Dublin (City and County)	1890 333 425
East & South East Region Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow	1890 444 425
South West Region Clare, Cork, Kerry, Limerick	1890 222 425

Remember to always quote your PPS number when contacting your Revenue Office.







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