Payslips & Tax

Plain English guides to Irish payslips, PAYE, USC, PRSI, tax credits, emergency tax and the common questions that come up when your take-home pay looks wrong.

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The basic path if you are trying to understand your payslip from scratch.

How to read a payslip in IrelandGross pay, net pay, PAYE, USC, PRSI and other deductions explained line by line. Irish salary calculator 2026 and 2027Compare take-home pay using the correct PAYE, USC and separately legislated PRSI rules for each year. PAYE Ireland: 2026 and 2027 tax bandsHow PAYE, income tax bands and standard tax credits affect your payslip. USC Ireland: 2026 and 2027 ratesUniversal Social Charge bands, the exemption and a simple worked example. What is PRSI?Pay Related Social Insurance explained, including what it is for and why you pay it.

What this section covers

These guides explain the main figures and deductions shown on Irish payslips, including gross and net pay, PAYE, USC, PRSI and tax credits. They are intended for employees checking a first payslip or investigating an unexpected change in take-home pay. Individual deductions still depend on earnings, Revenue records, employment details and the payroll period, so the relevant official source should be checked for current rules.

Common payslip problems

Useful when your take-home pay looks lower than expected.

Emergency Tax ExplainedWhy emergency tax happens, how to fix it and how refunds usually work. Why is my tax so high?A checklist for emergency tax, missing credits, second jobs, overtime, USC and PRSI. Gross pay vs net payThe difference between what you earn before deductions and what lands in your bank. USC vs PRSIHow the two deductions differ and why both can appear on the same payslip.

Tax credits and other taxes

Tax credits affect PAYE, while investments and capital gains can fall under separate tax rules.

How tax credits work in IrelandWhat tax credits do, how they reduce PAYE and where to check yours. What is a Tax Credit Certificate?The Revenue document that shows the credits, bands and USC details used for payroll. Capital Gains TaxThe 31% standard rate, annual exemption, calculations and deadlines. ETF and investment-fund taxExit tax, deemed disposal, fund domicile and why CGT does not apply automatically. Budget 2027 IrelandPAYE, USC and other household changes with their effective dates.

This hub will grow as new payslip and tax guides are added. Pages are written from official Irish sources and are for general information only, not financial, tax, legal or welfare advice.

Official sources

For current rules, rates and eligibility, check the relevant official public source.