Tuesday, 17 December 2019

Questions (142)

Willie Penrose

Question:

142. Deputy Willie Penrose asked the Minister for Finance the steps he will take to ensure a person (details supplied) receives their appropriate tax free allowances in view of the fact they have returned to work; and if he will make a statement on the matter. [53416/19]

View answer

Written answers (Question to Finance)

I am advised by Revenue that any person starting an employment should provide his/her Personal Public Service Number (PPSN) to the new employer. The employer should then notify Revenue of the new employment and should request a Revenue Payroll Notification (RPN) on behalf of the employee. The RPN will confirm the correct tax credits, rate bands and Universal Social Charge (USC) rates to be applied to the employee’s salary.

Once these steps are completed, Revenue will issue a Tax Credit Certificate to the employee confirming the applicable tax credits and rate bands. If these steps are not completed the new employee may pay too much tax as the employer will be required to deduct on the emergency basis.

Revenue has confirmed to me that the person in question does not have an active employment on its records. The person should immediately provide her PPSN to her new employer and ensure that an RPN is requested from Revenue (by the employer). This will ensure that she receives her correct tax credit and rate band entitlements and pays the correct amount of USC.

If the person requires any further assistance with this matter she should contact Revenue’s National PAYE Helpline at 01-7383636.