
Your Complete Guide to as a PAYE Employee in Ireland
You must register your employment with Revenue
File an annual tax return to ensure you’re not overpaying tax
Various tax credits and reliefs can significantly reduce your PAYE
Key tax and compliance dates for PAYE in 2026
From January 1st, you can file your 2025 PAYE tax return
The deadline for filing your 2025 PAYE tax return
Pay and file deadline extended to mid-November if filing a Form 11 via ROS.
PAYE is 20% up to €44,000, then 40% above.
USC can be up to 8%, depending on your income.
PRSI is 4.2%, increasing to 4.35% from October 1st 2026.
At the marginal rate of tax
Additional Voluntary Contribution (AVC) is an extra pension contribution you make on top of your regular workplace pension funding.
Your AVCs can qualify for PAYE tax relief at your marginal rate (e.g., 20% or 40%) within the normal pension contribution limits (age-related limits and overall rules).
In practical terms, contributing €1,000 as an AVC can reduce your PAYE bill by up to €400 if you’re a 40% taxpayer (subject to limits).
Register a new job/pension (and give your employer your PPSN), and update key details like address, bank details, and civil status in myAccount.
Use myAccount to view your pay and tax details (pay, PAYE/USC/PRSI deductions) and spot issues early.
You submit a PAYE Income Tax Return to claim additional credits/reliefs/expenses, declare additional income, and/or get your Statement of Liability.
Your Statement of Liability (SoL) will show if you’re overpaid/underpaid/balanced, and if underpaid you can pay via myAccount or Revenue will outline how it will be collected (often via future tax credits).
Everything you need to know about PAYE



Many Irish taxpayers miss out on valuable tax reliefs. We’ll review your situation to ensure you claim everything you’re entitled to, paying only the tax you owe.
For €49, we’ll assess your eligibilty for all the relevant tax credits/reliefs and file your return with Revenue.
AVCs
Employer paid medical insurance credit
Medical/dental expenses
Remote working relief
Damien will make sure you claim every tax relief you’re entitled to.
Discounts available for multiple tax returns
You keep 100% of the refund
Transparent pricing, no surprises
Expert tax review
Discounts for married couples
Calculators
See our suite of comprehensive calculators
FAQs
If you have a question that's not answered here, please email us at damien@irishtaxhub.ie
PAYE (“pay as you earn”) means your employer normally deducts Income Tax, USC and PRSI from your salary through payroll.
You submit a PAYE return to claim extra credits/reliefs, declare additional income, and/or to get your Statement of Liability from Revenue.
PAYE returns (and refund claims) must be made within 4 years after the end of the relevant tax year.
You request it in myAccount as part of Revenue’s end-of-year process, and the request is also subject to the 4-year time limit.
Common ones include the PAYE credit and personal credit, plus additional credits like the rent tax credit (where eligible), and credits/reliefs linked to specific circumstances and expenses.
Typical claims include medical/dental expenses (qualifying), remote working relief (where eligible), certain flat-rate expenses, and pension/AVC contributions (subject to limits).
If you overpaid, Revenue will show this on your Statement of Liability and issue a refund (usually to your bank details on myAccount), as long as you’re within the 4-year claim window.
Revenue may let you pay via myAccount, or (for smaller underpayments) collect it by reducing your future tax credits over time.
Make sure each job is registered with Revenue and that your tax credits/rate band are allocated correctly, otherwise you can overpay (or trigger emergency tax).
You can only claim refunds/reviews for the last 4 years — after that, Revenue won’t repay them.