PAYE, USC and PRSI topics (2026)

Browse explainers and scenarios that answer common net pay and payslip questions. These pages are written for planning and education.

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One-off pay and payslip spikes Multiple jobs and credits Starting a new job and payroll basis Why net pay or PAYE changes Marginal deduction and planning Pension and benefits PRSI timing

One-off pay and payslip spikes

Bonus, backpay, retro pay, holiday payouts, commission and lump sums.

Bonus tax

Why bonus months look different and how to model scenarios.

Sign-on bonus

How sign-on bonuses can change marginal deductions and net pay.

Commission tax

Why commission months can create high marginal deductions.

Tax on backpay

Why backpay can look heavily taxed in a one-off payslip.

Tax on retro pay

Why retro pay can look heavily taxed in a one-off payslip.

Tax on lump sums

Why lump sums can create spikes in marginal deductions.

Unused holidays paid out

Why holiday pay payouts can look heavily taxed in one payslip.

Holiday pay tax refund

Scenario planning when a payout was taxed heavily.

Multiple jobs and credits

How credits and bands can affect PAYE when you have more than one job.

Multiple jobs

Credits allocation and why PAYE can look high.

Multiple employments and credits

Why PAYE can differ across jobs when credits are allocated unevenly.

Second job tax rate

Why a second job can feel taxed at a higher rate in marginal scenarios.

Tax credits

How credits reduce PAYE and why USC/PRSI behave differently.

Credits not applied

Why PAYE can look unusually high when credits are missing.

Emergency tax

Why PAYE can look unusually high and how to plan scenarios.

Payslip tax code

What people usually mean by “tax code” and why PAYE changes.

Starting a new job and payroll basis

Common scenarios during job moves and early payslips.

Starting a new job

What to expect on early payslips after a job change.

Week 1 / Month 1 basis

Why early payslips can look different in a new job.

P45 and starting a new job

Common job-change scenarios people search as “P45”.

Emergency tax

Why PAYE can look unusually high and how to plan scenarios.

Why net pay or PAYE changes

Explainers for month-to-month changes and common payslip questions.

Cumulative payslips

Why deductions can vary month-to-month across the year.

Net pay changes

A checklist of the most common drivers of net pay changes.

Why PAYE changed

A checklist of the most common scenario reasons PAYE changes.

Payslip tax code

What people usually mean by “tax code” and why PAYE changes.

Marginal deduction and planning

Overtime, pay rises, and why marginal deductions can exceed 40%.

Marginal deduction

Why combined marginal deductions can exceed 40%.

Overtime and marginal tax

Why overtime can feel heavily taxed in marginal scenarios.

Pay rise and net pay

Why take-home pay may rise less than expected after a pay rise.

Pension and benefits

How pension contributions and taxable benefits can affect take-home pay.

USC and pension

Why pension may reduce PAYE more than USC.

Pension salary sacrifice

Scenario patterns for pension changes and take-home pay.

BIK and benefits

How taxable benefits can reduce take-home pay.

PRSI timing

Scenario guidance for PRSI changes across the year.

PRSI 2026

How to think about timing scenarios for PRSI changes.

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PAYE, USC and PRSI topics (2026)

One-off pay and payslip spikes

Multiple jobs and credits

Starting a new job and payroll basis

Why net pay or PAYE changes

Marginal deduction and planning

Pension and benefits

PRSI timing

Recommended Next Steps

Explore Net Salary Calculator

Related topics

PAYE, USC and PRSI topics (2026)

One-off pay and payslip spikes

Multiple jobs and credits

Starting a new job and payroll basis

Why net pay or PAYE changes

Marginal deduction and planning

Pension and benefits

PRSI timing

Recommended Next Steps

Explore Net Salary Calculator

Related topics