I am advised by Revenue that the person in question failed to register their employment (with Revenue) until 23 October 2019 and was consequently taxed on the emergency basis. The registration process is required so that Revenue can ensure employees receive the full benefits of their tax credits and rate bands entitlements and should be completed regardless of whether an employment is full-time or temporary.
Revenue has also confirmed that it has now updated the person’s tax record and issued a Revenue Payroll Notification (RPN) to her employer. An amended tax credit certificate for 2019 also issued to the person. The RPN, which includes the person’s correct tax credits and rate bands, will operate on a cumulative basis and any refunds of tax and USC due to them for 2019 will be refunded through their employer’s payroll.