Revenue Information

Generally issued annually by Revenue Commissioners to individual employees. This certificate shows your tax credits and rate band. If your Tax Credit Certificate is not mailed to you by Revenue, you may access same by

• logging on to PAYE Anytime (you need to be registered with Revenue to use this service)
• Or go to Revenue Website for other options to obtain your tax credit certificate

The UL Payroll Office receives summary employees Tax Credit details electronically from Revenue  by downloading this information from revenue’s Web Site – ‘Revenue On Line’. We do not see a breakdown of your tax credit certificate and we will not know if your details are correct. The onus is on each employee to ensure that their tax credit certificate details are up to date and correct. Any queries pertaining to tax credit certificate must be raised directly by the employee with Revenue.

If there is a difference between the tax credits appearing on your UL payslip and those displayed on your tax credit certificate issued by Revenue, please contact the Payroll Office immediately.

Universal Social Charge (USC) is also shown on your tax credit certificate

We will apply Emergency Tax & USC to your pay until you register your employment with Revenue and obtain your official Certificate of Tax Credits.

Option 1 - Had previous employment in Ireland within the last 2 years:

All new employees who have had previous employment in Ireland within the last 2 years should submit their P45 certificate (employment cessation document from previous employer) to the Payroll Office as soon as employment commences at University of Limerick. If your previous employment was within the Public Service in the same tax year that you commence in University of Limerick, then a PRD45 Certificate must also be submitted.

Option 2 - Never worked in Ireland:

If you have not previously worked in Ireland you will need to complete a form 12A which should then be returned to Revenue. Form 12A is available to download from Revenue Website

Option 3 - Had previously worked in Ireland but do not have a P45 Certificate:

If you have previously worked in Ireland but do not have a P45 certificate you should contact Revenue with your PPS number and request that a certificate of your Tax Credits and Standard Rate Cut-Off Point to be issued to University of Limerick.

Option 4 - You are currently employed elsewhere:

If you are employed elsewhere (outside of University of Limerick), you still need to register your employment at University of Limerick with the Revenue so that you do not underpay your tax while on emergency tax. The tax office will advise you as to the split of the credits and cut-off available to you to your best advantage. You should have an idea of how much you’ll earn in each employment in order for the Revenue to give you the best advice.  USC - You can also split your thresholds of USC between employments if it's to your advantage to do so.