Ireland Tax Agency Updates Guidance on Income Tax, Universal Social Charge Emergency Basis of Deduction

The Irish Revenue Commissioners March 11 issued Revenue eBrief No. 048/26, and updated guidance on the emergency basis of deduction for income tax and Universal Social Charge (USC) under regulations. The updated guidance includes: 1) the requirement for an employer making an emoluments payment to or for an employee, to apply the emergency basis of deduction if unable to download a Revenue Payroll Notification (RPN) for the employee; and 2) the highest USC rate of 8 percent for 2026. [Ireland, Revenue Commissioners, 03/11/26]

Reference:
View Revenue eBrief No. 048/26. View Tax and Duty Manual Part 42-04-24a. View Index ...