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Claim refunds of PAYE or USC for 2019 overpaid in Ireland

If you have claims for medical expenses, non routine dental expenses etc, there is no real need to complete the Gross Pay to Net Pay Calculator, just complete a tax return to claim refunds of any PAYE. The Gross to Net Pay Calculator can be used at the end of the year to check that your statutory deductions as outlined on you payslip for the final payment of the year are correct.

Tax Certificate

At the start of the tax year, the Revenue Commissioners will send you a notice of determination of tax credits and standard rate cut-off point. This shows the rate of tax that applies to your income and the tax credits that reduce the tax payable. If your circumstances change during the year, Revenue will issue a revised certificate. Enter the annual tax credits and standard rate cut-off in the cells provided for these amounts in the Gross Pay to Net Pay Calculator 2019. 

If you do not have this notification from the Revenue Commissioners at hand, all of the figures to be entered in the Gross to Net Calculator can be derived from your pay-slip.

If you hane a cumulative or normal Tax Exemption Class for PAYE and USC as indicated by the letter N on your 2019 tax certificate. you can use the Gross Pay to Net Pay Calculator 2019 to determine whether or not you need to complete a tax return to claim refunds of any PAYE or USC overpaid in Ireland. Enter the figures as requested in the non grey boxes. Please note that this calculator only works from taxable earnings. If you do have non-taxable payments or pension contributions, be sure to reduce your total gross pay accordingly. 

The process does not apply to persons on Tax Exemption classes of Week 1 (W) or Emergency (E). PAYE taxpayers need to submit an income tax return if on a Week 1 basis or on Emergency Tax.

Persons in employment and in receipt of payment at the end of the year

For those in employment at the end of the year use the period as outlined on the payslip (normally either 52, 25 or 12 but can be 53 for weekly paid or 27 for fortnighly paid). The "last paydate" as referred to in the calculator actually means the 2nd last or penultimate paydate of 2019. The annual PAYE and USC liability is the sum of PAYE tax and Universal Social Charge paid up to the last paydate and the tax and USC as determined by the calculator for the current period. If the figures as determined by the calculator differs from those on your payslip, complete a tax return.

Persons not in employment and not in receipt of payment for employment at the end of the year

For thosee not in employment the pay period to be entered is 52 for weekly, 26 for fortnighly,12 for four-weekly and monthly. The last paydate refers to the paydate on which they were last paid. The taxable pay of 0.00 is to be entered for period 52, 26 or 12 if you did not receive a payment in that pay period. This process does not apply to those not in employment at the end of the year and in receipt of umemploment benefit or assistance.


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