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Health | emergency taxation response regulations

To ask the Minister for Health the degree to which the regulations relating to junior hospital doctors such as emergency taxation arising from relocation are being updated to avoid same; and if he will make a statement on the matter.

For some NCHDs, the rotation between different parts of the HSE, and / or between employers (HSE to Voluntary organisation or one Voluntary organisation to another), may lead to them being subject to emergency tax provisions. Typically each employer has a single ERN, however due to its scale and historic make-up, the HSE has a number of Employer Registration Numbers. This can result in the application of emergency tax after a rotation.

I have written to the HSE asking that this issue be resolved through the establishment of a single payroll system. The HSE has confirmed it is committed to addressing the issue as a priority and has commenced arrangements to do so.


Dept of Health


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