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.