FAQ FAQ on Income Levy

She should inform her payroll office that her income is below the annual threshold.

At the end of the year, her employer can repay her any income levy she has paid (assuming she only earns €3600 for the year and is with the employer for the entire period).

See this extract from the FAQ referenced above:

Where the income levy has been applied for particular pay period(s) throughout the year but the minimum threshold of €18,304 p.a. has not been exceeded at week 52 then no liability to the income levy arises. In this situation and provided you were in continuous employment with an employer throughout the year in question (for the full 52 weeks) your employer should make an adjustment at week 52 and refund all income levy deducted. Where you have not been in continuous employment with an employer throughout the year in question, Revenue, rather than your employer, will deal with any refund of income levy due.
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deadlyduck said:
She should inform her payroll office that her income is below the annual threshold.

At the end of the year, her employer can repay her any income levy she has paid (assuming she only earns €3600 for the year and is with the employer for the entire period).

See this extract from the FAQ referenced above:
Click to expand...
Thatnks....it looks like her job will no longer be in about 2 months so she'll probably have to wait until Jan next year to make a claim for the refund..
 
Hi there.

Can anyone tell me if an income levy is accummulative. i.e. if an employee only earns €100.00 in a week but normally earns €700.00 (so his annual limit is €36400.00). I was amazed to see that our software wage program did not deduct a levy for the €100.00. That €100 is part of an overall annual income that is definitely high enough to qualify for the levy so how does the system rectify itsself?
 
Hi Avs0020

It is on a week1/Month1 basis as Towger said, however I do seem to recall in the revenue documentation, that if the salary for the year is expected to exceed the treshold, then the levy should be applied regardless of being under the weekly treshhold in a given week. If not then at the end of the year, an underpayment would have been made.

That should be a function of your payroll system. It might ask a question for each employee such as, 'Should the income levy be applied regardless of the tresholds'.

Paddyo
 
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