Employers must register every employee with Revenue using their PPS number. Without it, the employee is taxed at the emergency rate — here is what both parties need to know.
Under the Real-Time PAYE (RTPAYE) system, which has been in place in Ireland since January 2019, employers must submit payroll information to Revenue every time they pay an employee. This submission includes the employee's PPS number, gross pay, tax deducted, PRSI class, and USC.
Without a PPS number, Revenue cannot match the payroll submission to an individual's tax record — and cannot send back the Revenue Payroll Notification (RPN) that contains the employee's tax credits and cut-off points. The result is emergency tax.
Process their payroll using the emergency tax rules. Apply 20% for weeks 1–4, then 40% with no credits from week 5 onwards (2026 rules — verify at revenue.ie).
Direct them to the nearest DSP Intreo Centre. Provide a job offer letter as their "reason for needing a PPS number" document.
Log in to Revenue Online Service, go to PAYE Employer Services, and add the employee using their PPS number. Revenue will issue an RPN with their correct tax credits.
Once the RPN is received, update the employee's payroll record. Any overpaid emergency tax is automatically refunded through the payroll for the next pay period.
Need help with your PPS number or tax registration? D'Emilia Accounting assists immigrants in Ireland — PPS application guidance, Revenue registration, and emergency tax recovery. We speak Portuguese and English.
WhatsApp D'Emilia Accounting →Yes. Under PAYE legislation, employers must register each employee with Revenue using their PPS number. Without it, employers cannot submit payroll data under the Real-Time PAYE (RTPAYE) system, and the employee is taxed at the emergency tax rate — the highest applicable rate with no tax credits.
If an employee is waiting for their PPS number (e.g. a new arrival in Ireland), the employer can process payroll using emergency tax. This means all income is taxed at the standard or higher rate with no tax credits applied. Once the PPS number is provided and registered with Revenue, overpaid tax is refunded through payroll.
Emergency tax applies when Revenue does not have an employee's PPS number and tax credit details. In 2026, emergency tax is typically: 20% for the first 4 weeks of employment, then 40% (the higher rate) with no credits for subsequent pay periods. The exact rate depends on current Revenue rules — check revenue.ie.
Yes — there is no law preventing an employer from starting an employee before their PPS number arrives. However, the employer must apply emergency tax, which results in higher deductions for the employee. Both parties should try to resolve it as quickly as possible.
Once the employee provides their PPS number, the employer registers them in Revenue's Online Service (ROS) under the PAYE Employer Services section. Revenue then sends back a Revenue Payroll Notification (RPN) — a file containing the employee's tax credits and cut-off points for payroll processing.
No. An employee's PPS number is personal data under GDPR. Employers may only use it for the specific purposes for which it was collected (payroll and Revenue registration) and must not share it with third parties without a valid legal basis. Storing it securely and limiting access are legal obligations.
Disclaimer: General information only. Verify at revenue.ie. Not legal advice.
D'Emilia Accounting assists immigrants in Ireland with PPS number applications, tax registration, and all Revenue processes — in Portuguese and English.
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