Frequently Asked Questions about Tax on Income From Part-Time Work

The following is a list of frequently asked questions about tax on income from part-time work. Click on a subject heading below to view questions and answers related to your selection. You may also click a particular question to go directly to its answer.

Tax on Income From Part-Time Work

• What are the benefits of the part-time rate of tax?
• Is the 15% rate applicable on all of the part-time income, whatever the amount earned?
• Who can benefit?
• Does this mean that if I only work part-time and I do not have a full-time job, I do not qualify?
• Must the part-time work necessarily be from employment?

Part-Time Employment

• Are there any other conditions that I must satisfy so that I can qualify for the 15% rate?
• What do you mean by saying that the work cannot be carried out with the same employer?
• What are the employer's obligations?
• What should a part-time employee do if he is not taxable on his total income, including his part-time income?
• If after having advised my employer not to deduct tax I realise during the year that I am going to be taxable after all, what should I do?
• If I realise that it would have been more to my benefit had the 15% started to be deducted before, or I realise that my employer has not deducted all the tax at 15%, what should I do?
• How can I benefit from the new rules effected from the 1st January, 2005 ?

Part-Time Self Employment

• If I am self-employed on a part-time basis how can I qualify for the 15% rate of tax?
• What must I do to pay tax at 15%?

Other Questions

• Is there any other part-time income which does not qualify for taxation at the 15% rate?
• What should I do if I realise that it would have been more beneficial to me had the 15% tax not been deducted?