Emergency Tax / USC

Emergency Tax & USC

NUI Galway are obliged to operate emergency TAX and USC on your income until your employment at NUI Galway is registered with Revenue and we obtain your official Tax Credit and USC Certificate.

Further information on emergency tax and how it's calculated on your pay can be found on the Revenue Website

Emergency Tax Rates 2015 - 2018


NUI Galway Tax Registration Number with the Revenue

You will need this number when registering your employment with Revenue:


Registering your employment with the Revenue

Option 1: If you never registered with Revenue in Ireland:

If you have not previously worked in Ireland or never registered with Revenue for tax credits before, follow the steps outlined on the Revenue website for starting your first job. To register on line is the only option.

Option 2 - Changing Jobs

Follow the steps on Revenue Website for changing jobs

P45 certificate: If you were previously employed in Ireland in the same tax year that you commenced employment at NUI Galway please send your P45 to the payroll office (do not send a P45 that relates to previous tax years). You still need to register with Revenue yourself by following the steps for changing jobs

PRD45 certificate: If you were previously employed in the Public Service in Ireland in the same tax year that you commenced employment at NUI Galway, your PRD45 Certificate that you receive from your previous employer must be submitted to the payroll office. For further information on this please see PRD Information

Option 3 - Second or Multiple Jobs

If you are currently employed in another employment (outside of NUI Galway) follow the steps on Revenue website for Second or multiple jobs, to avoid incorrect tax deductions from your NUI Galway pay.


After registering with the Revenue

Review Your Tax Credit Certificate
  • Check your most recent tax credit and usc certificate from Revenue which you can view on My Account

Your amended tax credit and usc certificate takes two working days to update and payroll update these amendments on employees records between the 17th and pay day.

Tax Credit Entitlement

Most people are entitled to a Personal Tax Credit and an Employee Tax Credit.

Some people may be entitled to other tax credits.

Tax Basis: Week One / Month One

If you notice your tax basis is on a week one / month one, you should contact the Revenue Commissioners immediately to ascertain the reason for same. You may end up overpaying / underpaying tax and usc until you resolve this with Revenue. Please see Revenue website for an explanation for week one / month one certificates.

Tax Basis: Cumulative

You need to ensure your tax basis is cumulative to receive a refund of tax and usc if it is due to you for the current tax year.

You can use this worksheet to calculate your tax payable (cumulative basis) to ensure it's calculating as expected.