17 year old student!

My 17y old niece is working part time,do you have to earn a certain amount(per week) before you start paying tax or do you pay from the first euro earned?

You are liable for tax from the first cent you earn.

However, depending on rate of pay, tax credits and standard rate cut off point, your niece will probably end up paying little or no tax.

For example, in 2005:

Standard Rate cut off point: 29400
Annual Tax Credits: 1580 + 1270 = 2850
PRSI Class: A

This means that she can earn up to €14250 in the year without paying tax or PRSI.

student

Her p2 says exactly that.for example her latest payslip she grossed €62.48 and paid €26.24 in tax ,is this correct?

Re: student

She is probably on Emergency Tax, and hasn't provided a PPS number.

Get her to give her employer her certificate of tax credits (or P45 or P60 - although this is probably her first job). She will then be taxed on a cumulative basis and receive a tax refund.

Re: student

[broken link removed] (note the links at the top of the page) contains some useful information including some on emergency tax in case that's of any use.