With the revised tax credits and Cut Offs for Irish payroll for 2011, when calculating tax on an emergency basis the credits and cut offs are as follows

Where employee does not provide a PPS Number

Weekly Paid   

Weeks 1 – 4                CutOff Point €631              Weekly Tax Credit €32

Weeks 5 – 8                CutOff Point €631              Weekly Tax Credit  nil
Week 9 onwards         CutOff Point  nil                  Weekly Tax Credit  nil
Monthly Paid
Month 1                      CutOff Point €2,734           Monthly Tax Credit €138
Month 2                      CutOff Point €2,734           Monthly Tax Credit  nil
Month 3 onwards        CutOff Point  nil                  Monthly Tax Credit  nil
Where an employee does not provide a PPS number
The higher rate of 41% applies to all earnings from Week/Month 1.

The operation of the emergency tax system is unchanged for 2011.