What is a Certification of Tax Credit?

Additionally to your PPS number, you will have to apply for a Certification of Tax Credit. This will reduce the amount of taxes that are deducted from your gross income. Apply as soon as possible to avoid that emergency taxes are deducted from your income.

Emergency Taxes

If you haven’t applied for a Certification of Tax Credit, your employer will have to deduct tax on an emergency basis when paying your wages or salary. This means that they will give you a temporary tax credit for the first month of employment but tax deductions are increased progressively from the second month onwards.  

Emergency taxes will be paid back to you once you have submitted the Form 12a.  

How to apply

Download the Form 12a, fill in your details including the employers PAYE registered number and your own PPS number and send it to your local Revenue office or call in person with the completed form.

Download the Form 12a