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2026 tax · Second job

How a second job is taxed in Ireland for 2026

Having two jobs does not mean paying extra tax — your total income is what is taxed, at the same 20% and 40% rates. The catch is allocation: Revenue gives your tax credits and your €44,000 standard-rate band to one "main" job by default, so a second job can be taxed with no credits, sometimes at 40% from the first euro. The fix is to split your credits and rate band across both jobs in myAccount.

Why a second job can look brutally taxed

When you start a second job, Revenue treats one employment as your main one and, unless you say otherwise, leaves all your credits and your full standard-rate band there. The second job then has nothing to set against its tax, so it is taxed at the higher rate from the very first euro. On the payslip it looks like a penalty for working more — but it is not.

The total tax you owe for the year is exactly the same whether you split your credits or not. Splitting only changes the timing: it spreads your credits and band across both jobs so each payslip is taxed at the right rate, instead of one job over-deducting and you waiting for a refund.

How to split your credits and rate band

Sign in to Revenue myAccount, register the second employment, and divide your tax credits and standard-rate band between the jobs to match what you expect to earn from each. Revenue issues a new Revenue Payroll Notification (RPN) to both employers and the deductions adjust automatically.

A common approach is to leave enough of the 20% band with each job to cover its expected pay. If your combined income is below the €44,000 cut-off, splitting the band well means none of your income is needlessly taxed at 40%.

PRSI and USC across two jobs

PRSI is assessed separately on each job, per week — so each employment has its own €352 weekly threshold. Two small jobs that each pay under €352 a week can both escape PRSI, even if their combined total is higher. That is a genuine quirk in your favour.

Your USC rate band is split across jobs in the same way as your income-tax band. If it is not allocated, a second job can have USC deducted at a higher band than your overall income warrants — another reason to set the split correctly.

If you have already overpaid

If a second job was taxed without credits for part of the year, you have most likely overpaid. Request a Statement of Liability in myAccount after year end — Revenue compares the tax you paid against what you owed and refunds the difference. You can claim back for the last four years.

See your own figures on the take-home pay calculator.

Second job — common questions

Is a second job taxed at a higher rate in Ireland?
Not by rule. Your total income is taxed at the normal 20% and 40% rates. But if all your credits and rate band stay with your main job, the second job has nothing to offset and can be taxed at 40% from the first euro until you split them.
How do I split my tax credits between two jobs?
In Revenue myAccount, register the second employment and divide your tax credits and standard-rate band between the jobs to match expected earnings. Revenue updates both employers automatically.
Does splitting credits reduce my total tax?
No. The total tax for the year is the same either way. Splitting spreads your credits and band so each payslip is taxed correctly, rather than overpaying in one job and reclaiming later.
Do I pay PRSI on both jobs?
PRSI is charged per job, per week, each with its own €352 threshold. Two jobs that each pay €352 a week or less can both be exempt, even though the combined total is higher.
I think my second job was overtaxed — can I get it back?
Yes. Request a Statement of Liability in myAccount; Revenue refunds any overpayment. The four-year rule lets you claim for the current year and the previous four.