Tax Help for PAYE Workers with Additional Income

Q: Am I entitled to an age credit?

Yes. If you are aged 65 or over during the tax year, you are entitled to the Age Tax Credit , which is: €245 for a single person. €490 for a married couple or civil partners.

Q: Which tax form do I complete – a Self Assessment Income Tax Form 11 or an Income Tax Form 12?

The tax form you need depends on your income: Form 11 (Self Assessment Income Tax Return): Complete Form 11 if: You have non-PAYE income (e.g., consultancy income) that requires Self Assessment . Your taxable non-PAYE income exceeds €5,000 , or your gross non-PAYE income exceeds €30,000 . You need to make a self-assessment of your tax liability. Form 11 is completed online via Revenue Online Service (ROS) . Form 12 (Income Tax Return for PAYE Workers): Complete Form 12 if: You are a PAYE worker with non-PAYE income under the thresholds (€5,000 taxable or €30,000 gross). The non-PAYE income is coded for PAYE purposes (Revenue adjusts your tax credits and cut-off point). Form 12 is available in paper format or online via myAccount on the Revenue website. Which form to use : If your consultancy income exceeds the thresholds, complete Form 11 . If your income is below the thresholds and coded for PAYE, complete Form 12 .

Q: What’s my PRSI class?

Most employees pay Class A PRSI . Some proprietary directors, self-employed people, and certain company shareholders may pay Class S PRSI.

Q: What is the USC?

The Universal Social Charge (USC) is a tax on your total income (including notional pay and before pension contributions). Unlike some taxes, pension payments don’t reduce your taxable income. It applies to individuals with gross annual income of over €13,000.

Salary isn’t your only income? You’re not alone — and we’re here to help.

If you’re earning rental income, doing some freelance work or investing in shares, Revenue may require you to file a Form 11 tax return.

We know it sounds complex. But it doesn’t have to be. At FastTax.ie, we make the process fast, stress-free, and jargon-free — even if it’s your first time.

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When do PAYE workers need to file a Form 11 Tax Return?

If non-PAYE income exceeds €5,000 net or €30,000 gross, you must register for the Self-Assessment Income Tax system and submit an Income Tax Form 11. If the income doesn’t exceed the threshold, you can submit an Income Tax Form 12 which is the form normally used by PAYE earners.

Examples of non-PAYE income include rental income, freelancer income, pensions, investment income or foreign investment income. Company directors, proprietary directors and other chargeable persons must also complete a Form 11 annually.

Whether your extra income is straightforward or involves CGT, foreign income, share options, or multiple sources, our platform handles it, the same scope as a traditional accountant, without the cost.

Why use FastTax.ie to complete your Form 11

Form 11s aren’t just for the self-employed. If you have side income, you need to file—but you don’t need to struggle through it.

As a PAYE earner, your employment income is taxed directly at source and reported to the Revenue by your employer. FastTax.ie can pull this information through from ROS to assist you in quickly and accurately completing the rest of your Form 11. No matter what type of additional income you receive, our system makes it easy to record, calculate tax, complete your form and file your tax return.

Extra income shouldn’t mean extra stress, so we take the stress out of tax time for PAYE earners. We know that the Revenue’s ROS can be overwhelming and confusing, so our system offers clarity by using clear language and guiding you through completing only the fields relevant for you.

We offer:

Step-by-step support for PAYE earners with additional income
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Choose a simple online journey—or get expert help when you want it
FastTax.ie simplifies your tax return so you only fill in what’s relevant – no jargon, no wasted time.

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FAQs for PAYE Individuals Filing Tax Returns

Am I entitled to an age credit?Cathal Maxwell2026-07-07T09:44:04+01:00

Am I entitled to an age credit?

Yes. If you are aged 65 or over during the tax year, you are entitled to the Age Tax Credit, which is:

€245 for a single person.
€490 for a married couple or civil partners.

Are my share options subject to PAYE?Cathal Maxwell2026-07-07T09:36:10+01:00

Are my share options subject to PAYE?

Yes. The rules changed after 2024.

Pre-2024 Taxation:

– Income Tax on share option exercise was under self-assessment

– Employees were responsible for filing tax returns

– Employer did not deduct tax through payroll

Post-2024 Taxation:

– Employer now responsible for deducting Income Tax through PAYE

– Employees no longer need to file a specific Income Tax Return for share option exercises

From 1 January 2024, share option gains are subject to PAYE and the Employer must:

– Calculate the taxable gain (taxable gain = market value of shares at exercise – option price)

– Deduct appropriate Income Tax

– Include in regular payroll reporting

Can fixed monthly pension PRSA payments be used to reduce the amount of PAYE deducted from my salary?Cathal Maxwell2026-07-07T09:28:08+01:00

Can fixed monthly pension PRSA payments be used to reduce the amount of PAYE deducted from my salary?

Yes. If you’re making regular Personal Retirement Savings Account (PRSA) contributions, you can ask Revenue to update your Tax Credit Certificate so that tax relief is applied through your payroll. This reduces the PAYE deducted from your salary each month.

Which tax form do I complete – a Self Assessment Income Tax Form 11 or an Income Tax Form 12?Caoimhe Maxwell2026-07-06T12:11:55+01:00

Which tax form do I complete – a Self Assessment Income Tax Form 11 or an Income Tax Form 12?

The tax form you need depends on your income:

Form 11 (Self Assessment Income Tax Return):

Complete Form 11 if:
- You have non-PAYE income (e.g., consultancy income) that requires Self Assessment.
- Your taxable non-PAYE income exceeds €5,000, or your gross non-PAYE income exceeds €30,000.
- You need to make a self-assessment of your tax liability.
Form 11 is completed online via Revenue Online Service (ROS).

Form 12 (Income Tax Return for PAYE Workers):

Complete Form 12 if:
- You are a PAYE worker with non-PAYE income under the thresholds (€5,000 taxable or €30,000 gross).
- The non-PAYE income is coded for PAYE purposes (Revenue adjusts your tax credits and cut-off point).
Form 12 is available in paper format or online via myAccount on the Revenue website.

Which form to use:

If your consultancy income exceeds the thresholds, complete Form 11.
If your income is below the thresholds and coded for PAYE, complete Form 12.

What’s my PRSI class?Cathal Maxwell2026-07-07T09:42:52+01:00

What’s my PRSI class?

Most employees pay Class A PRSI. Some proprietary directors, self-employed people, and certain company shareholders may pay Class S PRSI.

What is the USC?Cathal Maxwell2026-07-07T09:41:21+01:00

What is the USC?

The Universal Social Charge (USC) is a tax on your total income (including notional pay and before pension contributions). Unlike some taxes, pension payments don’t reduce your taxable income. It applies to individuals with gross annual income of over €13,000.

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