PAYE (Pay As You Earn) is the system used by Revenue to collect income tax directly from employees' wages. It’s designed to make tax payments seamless and automatic—but it’s not always perfect. Throughout the year, changes in your income, personal circumstances, tax credits, or allowable expenses can lead to overpayments. This means you may have paid more tax than you actually owed—and that’s where PAYE tax back comes in.
✅ What Can Trigger a Refund?
• Starting or leaving a job mid-year
• Working part-time or on reduced hours
• Claiming medical expenses, tuition fees, or flat-rate employment expenses
• Using the Remote Working Relief
• Changes in marital status or dependent children
• Not claiming all your available tax credits
✅ Why It Matters
Many Irish workers miss out on refunds simply because they’re unaware of what they’re entitled to—or they find Revenue’s system confusing. But even small adjustments can lead to hundreds of euros back in your pocket.