Your first six months of money

Set up Revenue and payroll, budget for your first payment and check your payslips during the first six months of internship.

Before you start

Arrange these before your first day:

• Register for Revenue myAccount (a PPS number is required). If the intern post is your first Irish employment, you, not the hospital, must register it with Revenue; otherwise emergency tax applies to your first payslips.
• Create your NER account at nchder.ie. This can be done before your Medical Council number issues by selecting your clinical site instead and adding the number later. The Hire Form opens on first login, and it is where payroll obtains your bank details; without an Irish bank account on the form, salary cannot be paid.
• Medical Council registration: €310 for the combined intern application and registration in 2026. Budget for it separately, as TSS does not refund registration fees.
• Hold a cash buffer if possible. You may work up to two and a half weeks before the first payment arrives, and rent and deposits typically fall due before payday.

When the first payslip arrives

The published HSE payroll cycle is fortnightly, paid on a Thursday, 11 days in arrears, meaning the pay period is the two weeks ending 11 days before the pay date. The practical timing of a first payment varies by site and payroll area, so confirm it at induction rather than planning around a specific date. A fortnight of intern basic pay is calculated as salary ÷ 365.25 × 14, which at €47,127 is approximately €1,806 gross, or roughly €1,412 after deductions once tax is correctly in place. Induction is also paid: the pay scales provide for up to five days, pro-rata where shorter, though how and when it is processed likewise differs between sites.

Each deduction line is explained on the payslip page, and the calculator produces figures for your own grade and circumstances.

Emergency tax

Emergency tax is chiefly a concern where the intern post is your first Irish employment. If you have worked in Ireland before, in any PAYE employment, Revenue usually allocates your credits to the new employment automatically and emergency tax does not arise. One caveat applies: the automatic allocation typically spreads your credits evenly across the remainder of the year, so credits unused between January and June do not appear in your early payslips. If your payslip shows a Week 1 basis, ask Revenue whether it can be changed.

Where the post is your first employment, emergency tax applies until Revenue issues your employer a tax certificate (an RPN), with the following deductions:

Registering the job in myAccount requires the employer registered number for your payroll area and your start date. Medical HR can provide both, but the numbers are also published, and having the correct one at the outset means the job can be registered before you start:

Entitlements from the start

• TSS: €1,250 for the training year, available from commencement. Your first employer loads the full annual entitlement. The TSS module in NER remains locked until the balance is assigned and your Medical Council number is on the Hire Form, so both are worth following up if the module is still locked by August.
• Relocation expenses: where you moved for the post, up to €1,000 per 12 months for removal, storage and accommodation-hunting travel.
• Flat-rate expenses: claim the €695 doctors’ expense in myAccount early. It includes the Medical Council retention element and applies automatically in later years.
• Rent tax credit: €1,000 a year where renting, claimable for the current year in myAccount.

The remainder of the first six months

From there, the routine is set out in the financial calendar and the checklists, where the first-week list covers this page in tick-through form.

This is general information for the 2026 tax year, last reviewed 4 August 2026. It is not financial, tax, or investment advice. For decisions about your own circumstances, consult the official sources linked on each page or a qualified professional. MedPath is not affiliated with the HSE or Revenue.