All employees will be placed on emergency tax until they are updated by a Revenue Payroll Notification.
Therefore, when setting up an employee record for the first time or on import of your employee records from the previous tax year, this will be brought to your attention when you access the employee's Revenue Details utility:
An employer is obliged to operate emergency tax when they do not receive a Revenue Payroll Notification (RPN) for an employee.
RPNs will not be received when:
- An employee has not provided their Personal Public Service Number (PPSN)
- Employee is not registered for Pay As You Earn (PAYE)
Employees will automatically be registered for PAYE when they register a job or pension using the 'Jobs and Pensions' service.
Emergency Basis of Tax Deduction 2025
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