Chodzi o kwotę dochodu tygodniowego, po przekroczeniu której płaci się podatek według wyższej stawki.

There are two tax rates, the standard rate, 20%, and the higher rate, 42%. If you earn over 28000 euro, you will pay 20% on the first 28000 euro, then 42% on the rest.
You are also entitled to certain tax credits, depending on your circumstances.
To work out how much you pay, do the following...
Work out 20% of 28000.
Then work out 42% of your remaining salary, i.e yearly salary - 28000 euro. Add the two figures, then subtract your yearly tax credits. This will give you the amount of tax to be paid for the year.
Your income tax cert will include all the necessary information, including a weekly and monthly breakdown of tax credits/standard rate cut off point.
(...)
on a weekly basis, say you earn 600 euro a pop, your weekly cut-off will be 28000 / 52 = 538 euro
so you pay 538 euro x 20% (the lower tax rate) = 107.60 tax
then the remainder of your pay from 538 up to 600 is taxed at 42% -> 62 x 42% = 26.04
so your total tax bill for the week = 26.04 + 107.60 = 133.64
but then you have your tax credit (dependant on various things like if you are married etc) = 29.23 for a single person
this is subtracted from your total weekly tax so
133.64 - 29.23 = 104.41 is the final tax figure you should see on your payslip
http://www.boards.ie/vbulletin/showthread.php?p=803895

Weekly Cut-off Point (tudziez Cut-Off) oznacza widelki 20% progu podatkowego wyrazona w kwocie przypadajacej na tydzien, poniewaz wyplate otrzymujesz tygodniowo.
http://www.gazeta.ie/forum/index.php?showtopic=43188

Zarabiam "53.000"
kwota progowa = 43.405 zł
Oznacza, że przekroczyłem próg i jestem w drugiej stawce podatkowej.
http://www.wirtualny.szczecin.pl/forum/showthread.html?t=470...