Full-time

Full timers are charged the applicable rate based on the projected taxable income. This is worked on the

The total taxable earnings earned so far in this payroll year is divided by the number of payrolls to date for an average payroll value which is multiplied by the total number of payrolls due this year. This is the projected income, which is used to work out the applicable tax rate. Tax credits are deducted and tax is worked out at the effective rate for the projected annual tax due. The actual tax paid to date is deducted and any arrears are added. The final figure is divided by the remaining payrolls to work out tax due in this payroll.

Part-time

Part-timers are charged the applicable flat-rate (15% / 7.5% for football and water-polo players) up to a maximum of €10,000.

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