IRELAND
PPS number = person public service number issued by Department of Social Protection
PPS číslo má vždy 7 čísiel a jedno alebo dve písmená. Ak obsahuje dve písmená, druhé písmeno je vždy ‘W’, napríklad
1234567RW.
Certificate of tax credits - vyplniť Form 12A and send to the Revenue Office – then sent to your employer
a Tax Credit Certificate for correct deductions
Tax credit = daňový bonus
An Agent Link Notification must be completed for one of your clients (form attached) and returned with the
application.
TO REGISTER: APPLICATION + AGENT LINK NOTIFICATION
Tax Year 1st Jan -31st Dec
PAY
-Income Tax
-PRSI = Pay Related Social Insurance-platia všetci zamestnanci, Výška PRSI závisí od výšky príjmu a triedy
sociálneho poistenia (Social Insurance Classes), v ktorej je zamestnanec poistený. Existuje 11 tried sociálneho
poistenia. Paid into SIF (Social Insurance Fund)
- USC = universal social charge (in effect since 1st Jan 2011) Sociálne zabezpečenie v kompetencii Department
of Social Protection. Platí sa nad príjem €13,000 ročne (2016).
Daň z príjmu progresívna
 20% - výška závisí od daňovej kategórie
o slobodné osoby (single)
o manželské páry s jedným príjmom (married single income)
o manželské páry s dvoma príjmami (married two incomes)
o ovdovených rodičov (one parent family)

40% (2015/2016) pred tým 41%
Odvody sa platia z hrubej mzdy.
Bezplatná zdravotná starostivosť – Medical Card
Osoby, ktoré vlastnia Zdravotnú Kartu (Full Medical Card) alebo osoby nad 70 rokov veku platia USC daň len do
maximálnej výšky daňovej sadzby 3% (2016). Osoby, ktorých príjem neprekročil €13.000 ročne, neplatia USC daň.
www.citizensinformation.ie
P60 – employee´s certificate of pay. P60 Certifikát dostanete od zamestnávateľa po skončení roku. Zamestnávateľ
musí zamestnancovi dať P60 do 15. februára po skončení roku. Certifikát obsahuje údaje o mzde, zrazenej dani, USC
dani, LPT dani a PRSI odvodoch počas celého roka.
P45 - Ak odídete zo zamestnania, zamestnávateľ je vám povinný dať formulár P45. Formulár obsahuje údaje o
mzde, zrazenej dani, USC dani, LPT dani a PRSI odvodoch po dobu odchodu od daného zamestnávateľa. Tento
formulár odovzdajte potom vášmu novému zamestnávateľovi, ktorý vám na základe toho bude zrážať správnu
výšku dane. Ak formulár neodovzdáte novému zamestnávateľovi, tak je možné že vám bude strhávať vyššiu
daň. Parts 2&3
P11D – benefits
P46 – commencement of new employee
TAX CREDIT CERTIFICATE SHOWS (certifikát o daňových kreditoch)
1. Standard rate cut-off point –weekly/monthly/annual (for Tax Rate 1@ 20% and Tax Rate 2 @40%)
2. Tax credits
3. USC (Rate 1 -2%, Rate 2- 4%, Rate 3 – 7%)
Employee earns €41,600 annually, tax credit €3580
34.000 @ 20% = €6,800
7.600 @ 41% = €3.116
Less tax credit €3580
Income tax €6336
Tax Rates and Tax Bands
Tax rates and bands applicable to your personal circumstance in tax year 2015 and tax year 2016
Personal Circumstances
2015 and 2016
2012, 2013 and 2014
Single, Widowed or a Surviving
Civil Partner without qualifying €33,800 @ 20%, Balance @ 40%
€32,800 @ 20%, Balance @ 41%
children
Single, Widowed or a Surviving
Civil Partner qualifying for
€37,800 @ 20%, Balance @ 40%
€36,800 @ 20%, Balance @ 41%
Single Person Child Carer Credit
Married or in a Civil Partnership
- (one Spouse or Civil Partner
€42,800 @ 20%, Balance @ 40%
€41,800 @ 20%, Balance @ 41%
with income)
Married or in a Civil Partnership
€42,800 @ 20% (with an increase of €41,800 @ 20% (with an increase of
- (both Spouses or Civil Partners
€24,800 max), Balance @ 40%
€23,800 max), Balance @ 41%
with income)
Personal Tax Credits
The following chart gives details of the main personal tax credits for the tax years 2015 and 2016
Tax credits for the years 2015 and 2016
Personal Circumstances
Single Person
Married Person or Civil Partner
Widowed Person or Surviving Civil Partner - qualifying for Single Person Child
Carer Credit
Widowed Person or Surviving Civil Partner without qualifying child(ren)
Widowed Person or Surviving Civil Partner in year of bereavement
Single Person Child Carer Credit
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) -
2015
€1,650
€3,300
2016
€1,650
€3,300
€1,650
€1,650
€2,190
€3,300
€1,650
---
€2,190
€3,300
€1,650
€3,600
Tax credits for the years 2015 and 2016
Personal Circumstances
Bereaved in 2015
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) Bereaved in 2014
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) Bereaved in 2013
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) Bereaved in 2012
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) Bereaved in 2011
Widowed Person or Surviving Civil Partner Tax Credit (with qualifying child) Bereaved in 2010
Home Carer Tax Credit (max.)
PAYE Employee Tax Credit
Earned Income Tax Credit (max)
Age Tax Credit if Single, Widowed or Surviving Civil Partner
Age Tax Credit if Married or in a Civil Partnership
Incapacitated Child Tax Credit
Dependent Relative Tax Credit ( - See Note 1)
Blind Person's Tax Credit - Single Person*
Blind Person's Tax Credit - One Spouse or Civil Partner Blind*
Blind Person's Tax Credit - Both Spouses or Civil Partners Blind*
Incapacitated Individual – Relief for employing a carer**
2015
2016
€3,600
€3,150
€3,150
€2,700
€2,700
€2,250
€2,250
€1,800
€1,800
---
€810
€1,650
--€245
€490
€3,300
€70
€1,650*
€1,650*
€3,300*
€75,000**max
€1,000
€1,650
€550
€245
€490
€3,300
€70
€1,650*
€1,650*
€3,300*
€75,000**max
Single Person Tax Credit
Generally this tax credit is due to single individuals. It is also due to married couples or civil partners who opt
to be assessed under the basis of Separate Treatment.
Individuals who are separated, divorced or a former civil partner are generally taxed as a single person.
Married Person or Civil Partner Tax Credit
This tax credit is due to an individual, who is married or in a civil partnership. The person who opted to be the
assessable spouse or, nominated civil partner is entitled to this tax credit provided he or she is either 


assessed on the basis of Joint Assessment or
separated, divorced or a former civil partner and paying voluntary maintenance sufficient to wholly or
mainly maintain his or her spouse or civil partner, and
is not in receipt of the Single Person Child Carer Credit.
Widowed Person or Surviving Civil Partner Tax Credit
The amount of the Widowed Person or Surviving Civil Partner tax credit depends on when the individuals
spouse or civil partner died and whether they have dependent children.
The credit is higher in the year their spouse or civil partner dies (bereavement year). It is equivalent to the
Married Person or Civil Partner tax credit.
The Widowed Person or Surviving Civil Partner with a dependent child tax credit can be claimed for five years,
commencing in the year following the death or a spouse or civil partner, where the claimant has a dependent
child(ren).
Universal Social Charge (USC)
USC is a tax payable on gross income, including notional pay, after any relief for certain capital allowances, but
before pension contributions.
The Standard Rates and Thresholds of USC are as follows:
2015
Rate
2016
Income up to €12,012.00
1.5% Income up to €12,012.00
Income from €12,012.01 to €17,576.00 3.5% Income from €12,012.01 to €18,668.00
Income from €17,567.01 to €70,044.00 7% Income from €18,668.01 to €70,044.00
Income above €70,044.00
8% Income above €70,044.00
Rate
1%
Reduced rate of USC (2016)
Income band
Income up to €12,012
3%
All income over €12,012
Rate
1%
3%
5.5%
8%
Reduced rates of USC apply to:


People aged 70 or over whose aggregate income for the year is €60,000 or less
Medical card holders aged under 70 whose aggregate income for the year is €60,000 or less
You pay the USC if your gross income is more than €13,000 per year (in 2016). This limit was,
€10,036 from 2012 to 2014 and €12,012 in 2015.
Incomes of €13,000 or less are exempt from USC in 2016. Once your income is over this limit, you pay the
relevant rate of USC on all of your income. Note that the threshold for the lowest (1%) rate continues to be
€12,012. If you have income of €13,000 you pay no USC. If you have income of €13,001 you pay 1% on
income up to €12,012 and 3% on income between €12,012 and €13,001.
You pay the Universal Social Charge if your gross income is more than €13,000 per year. Once your income is
over this limit, you pay the USC on all of your income. For married couples or civil partners, each spouse or
civil partner is treated individually by their employer or pension provider throughout the year.
You must hold a full medical card (including a Health Amendment Act Card) to qualify for the reduced rate
If you have become unemployed during the year you can reclaim any overpayments of income tax and USC
using Revenue's tax repayment Form P50 (pdf).
Example 1
John is a PAYE employee. He is single and is entitled to the following tax credits and standard rate cut-off
point in 2016:
John's tax credits
Tax Credits
Single Person's Tax Credit 1,650
Employee (PAYE) Tax Credit 1,650
3,300 per year (63.47 per week)
Per year
Standard Rate Cut-Off Point 33,800 per year (650.00 per week)
A Tax Credit Certificate showing these tax credits and standard rate cut-off point, issued to John. His employer
received notification of the total amounts.
John earns €300 per week. His weekly figure of tax is calculated as follows:
Step
1
Tax @ 20%
€300 €60.00
2
Tax @ 40%
Nil
3
Gross Tax
Nil
€60.00
Less Tax
Credit
Net tax payable by
John this week
John's weekly figure of tax
Taxable Pay €300
Apply standard rate 20% up to a maximum of the standard rate cut-off
point (€650.00) as advised by Revenue in the tax credit certificate
As John's weekly earnings (€300) are below his weekly standard rate
cut-off point (€650.00), he will not pay tax at the higher rate of 40% this
week
Add the figure of tax due at standard rate to the figure of tax due at the
higher rate (if any)
(€63.47) Tax credit advised by Revenue in the Tax Credit Certificate
4
Nil
Gross tax less tax credits. As John's weekly tax credits (€63.47) exceed
his weekly gross tax (€60.00), he is not due to pay tax this week.
Example 2
David is a PAYE employee. He is married and his wife is not employed outside the home. He is entitled to the
following tax credits and standard rate cut-off point in 2016:
David's tax credits
Tax Credits
Married Person's Tax Credit 3,300
Employee (PAYE) Tax Credit 1,650
1,000
Home Carer tax Credit
5,950 per year (114.43 per week)
Per year
Standard Rate Cut-Off Point 42,800 per year (823.08 per week)
A Tax Credit Certificate showing these tax credits and standard rate cut-off point, issued to David. His
employer received notification of the total amounts.
David earns €750 per week. His weekly figure of tax is calculated as follows:
David's weekly tax
Step
1
Tax @ 20%
€750 €150.00
2
Tax @ 40%
Nil
3
Gross Tax
Less Tax
Credit
Net tax payable by
David this week
4
Nil
€150.00
Taxable Pay €750
Apply standard rate 20% up to a maximum of the standard rate cut-off
point (€823.08) as advised by Revenue in the tax credit certificate
As David's weekly earnings (€750) are below his weekly standard rate
cut-off point (€823.08), he will not pay tax at the higher rate of 40%
this week
Add the figure of tax due at standard rate to the figure of tax due at the
higher rate (if any)
(€114.43) Tax credit advised by Revenue in the Tax Credit Certificate
€35.57
Gross tax less tax credits.
Nárok na vrátenie daní z Írska vám vznikol ak:



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vám počas zamestnania v Írsku pridelili nesprávnu výšku daňového bonusu (tax credit)
ste ukončili vaše zamestnanie pred koncom daňového roka
ste nepracovali počas celého daňového roka
ste sa v priebehu daňového roka zosobášili
Ako predísť plateniu príliš vysokých daní
Ubezpečte sa, že daň je z vášho príjmu odvádzaná v správnej výške od začiatku vášho pracovného pomeru. Ak
sa chcete vyhnúť plateniu vyšších daní, na začiatku pracovného pomeru by ste mali urobiť dve veci:
1. Poskytnite vášmu zamestnávateľovi Personal Public Service Number (PPS No). Toto číslo je jedinečné
identifikačné číslo a slúži pre verejnoprospešné služby a zamestnanie v Írsku. Spolu s náhlásením vášho
PPS Number váš zamestnávateľ oznámi daňovému úradu aj dátum začiatku vášho pracovného pomeru.
2. Žiadajte potvrdenie o výške vášho daňového bonusu (tax credit). O potvrdenie výšky vášho daňového
bonusu (tax credit) môžete požiadať Írsky daňový úrad (Revenue) vyplnením formulára Form 12A.
Tax credit pozostáva z rôznych úľav, na ktoré môžete mať nárok. Každý má nárok na osobný (personal) tax
credit. Úľavy však môžete žiadať aj na zdravotné poistenie alebo na úroky z hypotekárnej pôžičky. Na web
stránke Írskeho daňového úradu (Revenue) sú dostupné všetky informácie a podrobnosti o výške
nezdaniteľných miním a daňových úľav.
S veľkou pravdepodobnosťou máte nárok na vrátenie daní z Írska aj v prípade, že vám nebol pridelený správny
tax credit. Tax credit znižuje výšku dane, ktorá je z príjmu odvádzaná. Výška hrubej dane závisí od výšky
príjmu a následne je z hrubej dane odpočítaný tax credit. Výsledkom je daňová povinnosť. Pokiaľ je vaša
daňová povinnosť nižšia ako reálna výška odvedených daní, vzniká vám tak nárok na vrátenie daní z Írska.
Formuláre k vráteniu daní z Írska
Na vrátenie daní z Írska slúžia oficiálne daňové formuláre P45 a P60. Daňovým úradom v Írsku (Revenue)
akceptuje aj kópie formulárov P45 a P60. K žiadosti o vrátenie dane nie je potrebné prikladať originály
dokumentov.
Dokumenty
- ak ste pracovali ako PAYE (najatý zamestnanec s odvodom dane z príjmov vyberanej zrážkou) – originály formulárov P45 a/alebo P60 od všetkých
zamestnávateľov (na vypočítanie refundovateľnej čiastky sa môže použiť posledná výplatná páska, no írske daňové úrady akceptujú iba formuláre P45
a/alebo P60);
- ak ste pracovali ako SZČO (samostatne zárobkovo činná osoba) – všetky originály osvedčení Relevant Contracts Tax Deduction Certificates (RCTDC);
TAXBACK.COM
1. Once we receive your information, we’ll review it and:
a) call you to confirm any outstanding information, or
b) if no additional information is required, we will send a request to the Revenue Commissioners of Ireland
to register us as your tax agent and get access to your pay and tax details. This procedure can take between
1 - 2 weeks.
2. Having access to your pay and tax details
our specialists review your case and:
a) call you to confirm the estimated refund
amount, or
b) contact you for additional information
that can help us maximise your refund estimation.
3. As soon as your application is complete and you
provide approval, we will submit it to the Revenue.
Assuming all is in order, we can expect the claim to be
processed within 2 to 6 weeks.
During this time our payments team will contact you
to organise payment options for you, so that we can
transfer the refund into your bank account as soon as
received.
Our specialised PAYE tax refund service ensures you get back all the tax you've overpaid including refunds due as a result of claims for additional credits and
reliefs you are entitled to such as:
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Medical and dental expenses tax credit
Rent relief tax credit
Medical insurance tax credit
Tuition fees tax credit
Single parent tax credit
http://sk.taxaccounts.ie/irsko/zamestnanci/paye-system/
Prišli ste o zamestnanie?
Ak ste zostali bez práce a počas roka ste platili daň, je možné že budete mať nárok na vrátenie dane. Počkajte
aspoň 8 týždňov odkedy ste sa stali nezamestnanými, aby vám vznikol nárok na vrátenie dane. Ak ste platili
„emergency tax“ môžete okamžite požiadať o vrátenie dane.
O vrátenie dane môžete požiadať vyplnením formulára P50, ktorý si môžete stiahnuť zo stránky
www.revenue.ie tu. Vyplnený formulár P50 pošlite spolu s vaším formulárom P45 vášmu miestnemu
daňovému úradu.

Am I entitled to an Income Tax and/or Universal Social Charge (USC) refund?
If Income Tax and/or USC has been deducted from your pay since 1 January and you are now
unemployed you may be entitled to a refund.

When do I apply for a refund?
You should wait a minimum of four weeks from the date you became unemployed before you apply.
If you are in receipt of any taxable sources of income (which includes taxable income from the
Department of Social Protection) you should wait a minimum of eight weeks. If you were taxed on
Emergency basis you may apply immediately for a refund on becoming unemployed.

How much Income Tax and/or USC is refunded?
If you are entitled to claim a refund, the amount will depend on:
• the length of time you have been unemployed
• the amount of Income Tax and/or USC you have paid
• whether you have arrears of Income Tax and/or USC.
How do I apply?
Complete the form overleaf and send it to your local Revenue office together with:
• Form P45 (Parts 2 & 3) given to you by your last employer,
and
• where applicable, supporting documentation in respect of Income Tax and/or USC deducted
from any casual earnings or any other source of income, returned overleaf

forms:
PAYE A1
P50 - If you have become unemployed during the year you can reclaim any overpayments of income
tax and USC using Revenue's tax repayment Form P50 (pdf).
INCOME LEVY TAX FORM – REPLACED BY USC
Kontakt na Revenue PAYE:
Ak chcete kontaktovat daňový úrad telefonicky, vždy majte pripravené svoje PPS číslo.
Použite číslo +353
1 702 3011 ak voláte zo zahraničia.
Dublin – 1890 333 425 – pre Dublin city a county
East and South East – 1890 444 425 – pre Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford,
Wexford a Wicklow
Border, Midlands a West – 1890 777 425 – pre Cavan, Donegal, Galway, Leitrim, Longford, Louth, Mayo,
Monaghan, Offaly, Roscommon, Sligo a Westmeath
South West – 1890 222 425 – pre Clare, Cork, Kerry a Limerick
TAIN (Tax Advisor Identification Number)

Agents must register with Revenue by obtaining a TAIN number (Tax Advisor Identification Number). This function is handled by Dublin North
City District, TAIN Section, 14-15 Upper O’Connell Street, Dublin 1, Tel: 01-865 5000, e-mail: [email protected].

To register, Agents must apply in writing stating their tax number, their full Name, Address, Tel/Fax/E-mail and supply a list of their clients which
should include each clients’ PPS/Tax Registration Number/VAT number.