Revenue Tax Information

Getting Set Up with Revenue

Registering Your Employment with Revenue

To ensure correct tax from your first payment, follow the steps that apply to your situation:

1. Starting Your First Job in Ireland

Revenue Information on Starting your first job in Ireland
Apply for a PPS Number, if you do not already have one.
Register for myAccount on the Revenue website.
When activated, register your first employment using the employer's tax number (HR/Payroll can provide this to you).
Registering promptly avoids Emergency Tax.

2. Changing jobs in Ireland

If you are changing jobs within Ireland

Your previous Irish employer submits your leaving date to Revenue.
The University registers your new employment through payroll.

Note: If previously in public‑service pensionable employment, provide your ASC45 certificate to HR or Payroll. Further information available here

3. Second or Multiple Jobs

If you have a second or multiple jobs in Ireland

Wait for the University to notify Revenue of your new role through payroll.
Check your updated tax certificate on myAccount.
Revenue allocates tax credits/rate bands to your main job; secondary jobs may have zero credits, leading to higher deductions.
You can divide your tax credits and rate bands between employers if needed on myAccount.

Tax Credit Certificate (TCC)

A Tax Credit Certificate (TCC) is a document issued by Revenue that shows the tax credits and rate bands allocated to you for the tax year. These details are used by your employer or pension provider to calculate the correct amount of Income Tax, USC and PRSI to deduct from your pay.

What the TCC Shows

Your total tax credits for the year
Your standard rate cut‑off point (SRCOP)
Your USC rates and threshold
Details of your employer or pension provider
The tax basis applied (e.g., cumulative, week‑1 basis)

Why It’s Important

Your TCC ensures you are taxed correctly throughout the year. If your credits or rate bands are wrong, you may overpay or underpay tax.

Where to View or Update Your TCC

You can access your Tax Credit Certificate online through Revenue’s myAccount.

You can find more information about Tax Credit Certificate on Revenue's website here.

When to Check or Update Your TCC

You may need to update your TCC if:

You start or leave a job
Your personal circumstances change (marriage, children, medical expenses, etc.)
You qualify for new tax credits or reliefs
Verify your Tax Credit Certificate each new tax year and compare it with the details on Core Portal on the Employee Dashboard under Pay section.

Revenue Employment Detail Summary (EDS)

The Employment Detail Summary (EDS) is an official record from Revenue that shows your pay, income tax, USC and PRSI details for each job or pension you held during a tax year. It replaces the old P60 and P45 documents and is generated automatically from real‑time payroll information submitted by employers.

What the EDS Includes

Total pay for each employment
Income Tax, USC, and PRSI deducted
Employer‑reported pay and statutory deductions
Start and end dates of each job
Summary of your tax credits and cut‑off points for the year

When the EDS Is Used

The EDS is often required when:

Applying for a loan, mortgage, rental, or social welfare supports
Confirming annual income for financial institutions
Reviewing your end‑of‑year tax situation

How to Access It

You can view, download, or print your Employment Detail Summary through myAccount:

Revenue myAccount → “Review your tax” → “End of Year Statement”
You can find guidance on how to submit a PAYE Income Tax Return & view your employment detail summary (EDS) on Revenue website here

Understanding Your Taxes

Emergency Tax / USC

The University must apply Emergency Tax and USC if Revenue has not issued a Revenue Payroll Notification (RPN) for you.
An RPN tells the University what Income Tax, USC, and LPT to deduct.
Emergency Tax applies a 48% deduction to your total taxable (gross) income.
To avoid paying Emergency Tax:

HR must have your Personal Public Service Number (PPSN) and
your job must be registered with Revenue.

After Tax & USC Details Updated on Payroll

Review your Tax Credit Certificate on My Account to confirm the correct employer is listed.
Ensure your University records in Core Portal – Employee Dashboard - Pay match what Revenue has issued on your tax credit certificate.
An RPN shows your tax credits, standard rate cut‑off point (SRCOP) and USC thresholds for payroll.
Inform HR when you leave your role so your records can be updated. See HR Leavers Process & Checklist

Tax Basis Explained

Cumulative basis is the normal method and ensures correct year‑to‑date deductions.
Week one / month one basis may cause over‑ or under‑payments; contact Revenue if applied unexpectedly.
You can calculate your tax payable (cumulative basis) if you want to verify deductions.

Universal Social Charge (USC)

USC is a tax on gross income, applied before pension deductions.
Individuals with annual income of €13,000 or less are exempt from paying USC.
From 1 January 2026, USC bands include a 0.5% rate up to €12,012, and the 2% band now extends up to €28,700, reducing liability for many lower‑income earners.
Reduced USC rates (max 2%) apply to medical card holders and people aged 70+ with income up to €60,000.
If an individual believes they should be exempt from USC or qualify for reduced rates, they must contact Revenue directly; Revenue will review the details and, where appropriate, update their record and issue a revised RPN to payroll.
Full details of USC bands and rates are available on Revenue’s Standard Rates & Thresholds page

Employment Status for Tax Purposes

Employment Status – Key Points

Before engaging any individual, managers must determine whether the person should be classified as an employee or self‑employed.
This ensures correct payment processes and compliance with Revenue requirements.

Revenue distinguishes between:

Contract of service → Employee
Contract for service → Self‑employed

Following the Karshan Supreme Court judgment, all organisations must now use Revenue’s five‑step decision‑making framework when determining employment status.

As a result, some individuals previously treated as self‑employed may now need to be reclassified as employees, requiring PAYE to be operated.

Revenue’s Five‑Step Framework

Full guidance: Determining the employment status of an individual

The following five questions will assist in determining whether a contract is one “of service” or “for service”:

Is the individual receiving a wage or other form of remuneration for work?
Has the individual agreed to provide their services personally (with little or no option to delegate the work)?
Does the business control what, how, when, or where the work is carried out?
- If the answer to any of the above questions is No, the individual is likely self‑employed (subject to Step 5).
- If Yes to all three, move to Steps 4 and 5.
What do the actual facts and circumstances indicate about the true nature of the relationship?
Do they suggest the individual is working on their own account or as an employee?
Is there legislation that would override any of the above answers?
Example: Section 112 of the Taxes Consolidation Act 1997 states that office holders are always treated as employees for tax purposes.

Further guidance on applying the framework is available in: Tax and Duty Manual Part 05‑01‑30

Examples Of Employment-Type Roles

The following examples help identify when an individual’s engagement should be treated as employment within University of Galway. An individual is considered to be in an employment-type role when they:

Have University of Galway infrastructure, such as a university email address, phone extension, or office/desk.
Are paid to work with a Principal Investigator on a research project (e.g., collecting, collating, or presenting data).
Provide teaching, training, workshops, or tutorials to University of Galway students as part of academic programmes
(these individuals should use the PTTA forms).
Carry out administrative duties for a University unit.
Provide support services under the direction of a University employee.

Budget-holders are strongly advised to review the five-step framework and seek clarification before engaging any individual.

* The term “individual” also includes people trading under a business name. For example, if “P. Murphy” provides lecturing to an evening B.Comm class and invoices as “P. Murphy Financial Services,” this is not appropriate. The nature of the work requires processing through payroll with PAYE/PRSI deducted at source.

Tax Reliefs & Allowances

Personal Tax Credits, Reliefs and Exemptions

Information on tax rates, tax bands and available reliefs can be found here:

- Single
- Married
- In a Civil Parternship
- Widowed
- Surviving Civil Partner

A full list of tax credits, allowances and reliefs is available here

Most employees are entitled to the following two standard tax credits:

Personal Tax Credit
Employee Tax Credit

If either of these credits is missing from your Tax Credit Certificate, please contact Revenue directly.

Flat Rate Expenses (FRE) – Third Level Education

Flat Rate Expenses (FRE) are tax‑free allowances that certain employees can claim for specific, job‑related costs such as tools, uniforms, or statutory registration fees. These allowances are pre‑agreed between Revenue and representative bodies for particular employee groups.

Staff working in third‑level education may be eligible for FRE depending on their role (for example, where professional fees or equipment are essential for the position).

You can view the full list of approved Flat Rate Expense allowances on Revenue’s website:
👉 Flat Rate Expense Allowance List

How to claim a Flat Rate Expenses Allowance - You can't claim costs that are reimbursed to you by the University.

Taxation of Non-Resident External Academics

Which roles are included under the term "External Academics"?

Individuals engaged from outside the University for academic expertise for the following:

External Examiners
Quality Assurance Reviewers
Subject Specialists

How the Once-Off Payment Will Be Taxed

A. Portion relating to duties performed in Ireland

This portion is taxable in Ireland and subject to PAYE (income tax), USC, and PRSI (where applicable).
If Revenue tax credits cannot be assigned or the PPS Number is not active yet, emergency tax will be applied.

B. Portion relating to duties performed outside Ireland

Non‑residents are not taxed in Ireland on income earned for duties performed outside Ireland. [revenue.ie]

You must declare this foreign portion in your own country of tax residence in line with local tax rules.

Do a non-resident individual need a PPS Number

If a once‑off payment relates to work carried out in Ireland, the individual must have a PPS Number, as Revenue requires this to apply tax correctly. Please review the process for PPS Number Application

If the individual chooses not to apply for a PPS Number, emergency tax will apply to the portion of the payment relating to work performed in Ireland. This means the payment will be taxed at the higher PAYE rate (40%) and higher USC rate (8%).

Individuals may be able to offset Irish tax paid against their overall tax liability in their country of residence, depending on the tax rules in that jurisdiction.

Where all duties are exercised abroad

To avoid the need for a non-resident external academic to apply for a PPS number and for the employer to apply for an Exclusion Order, Revenue is prepared to accept that the employer is released from the obligation to make the appropriate deductions under the PAYE system where the employee;

- is not resident in the State for tax purposes
- has been recruited abroad,
- carries out all the duties of employment abroad,
- is not a director of the employer, and
- is outside the charge to tax in the State.

If an individual does not meet all of these criteria, or otherwise does not qualify for an Exclusion Order, the University must operate PAYE deductions based on actual Irish workdays as outlined above.

You must declare this foreign payment in your own country of tax residence in line with local tax rules.

Travel Expenses for External Academics

Revenue accepts that the travel expenses of external academics are exempt from income tax under the provisions of Section 195A TCA1997, provided such expenses are in accordance with current Civil Service rates and all required documentation is maintained by the University.

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