Unlinked payslips and Personal Public Service Number
Unlinked payslips occur when you do not include the employee’s Personal Public Service Number (PPSN) on the payslips submitted. This can lead to issues for employees. The missing information can cause:
- incorrect Statements of liability to issue
- incorrect Employment Detail Summaries to issue
- and
- incorrect Pay Related Social Insurance (PRSI) contributions reported to Department of Social Protection.
It can also have short or long-term consequences for the employee when trying to access State benefits.
You can rectify this retrospectively by adding the PPSN to each payslip once the employee supplies their PPSN.
If you submit a payslip without a PPSN, you must submit the following details on the employee’s payslip:
- first name
- family name
- date of birth (DOB)
- address
- Employer Reference Number.
Revenue use the Employer Reference and name for auto matching purposes. When reporting your employee's PPSN to Revenue for the first time, you must amend the details on all previously submitted payslips.
You must ensure that the employee's ‘Employer Reference’ and ‘Name’ match the details on all previously submitted payslips. If these details do not match, these submissions will remain unlinked until corrected by the Employer and, or the PPSN is added.
To maintain the employee's records, it is vital that employers check the information they have. Any errors in the spelling of the first name or family name and, or date of birth, can be corrected on previously submitted payslips. This must be done before the submission of the PPSN for the first time. Where this is not done, you must make the amendments to the previous payslips. You must also ensure the records are correct on all future submissions.
Revenue requires your employee's ‘First Name’, ‘Family name’, ‘Date of birth’ and ‘Address’ to manually match previous payslips.
Below are some possible scenarios that could occur leading to unlinked payslips:
- Scenario 1
An employer submitted payslips for John Ryan on 1, 8 and 15 September without a PPSN. The payslips contained John's first name, family name, date of birth, address and a unique Employer Reference. John provided his PPSN before the 22 September pay run. However, the Employer Reference on 22 September payslip did not match. The Employer corrected the Employer Reference on the 22 September payslip to match the previous submissions. This correction was done so these payslips can now be linked and recorded on the employee's record.
Unlinked payslips
Payslip item |
1, 8, & 15 September payslips |
22 September payslip |
Corrected 22 September payslip |
First name |
John |
John |
John |
Family name |
Ryan |
Ryan |
Ryan |
Date of birth |
01/01/88 |
01/01/88 |
01/01/88 |
PPSN |
Not provided |
Not provided |
1234567s
|
Employer Reference |
10 |
12 |
10
|
- Scenario 2
Jane Walsh joins ABC Corp in July without a PPSN. Her first payslip on 8 July includes her first name, family name and date of birth, along with a unique Employer Reference.
Jane notifies her employer of a misspelled family name on the 8 July payslip. The employer corrects this on the 15 July payslip. Jane's PPSN is reported on the 22 July payslip. However, the linking fails due to a mismatch in family names between the 8 July and the 22 July payslips. To update the records correctly, the employer must amend the family name and include the PPSN on the 8 July payslip to ensure linking is successful.
Corrected Employer Reference
Payslip items |
8 July payslip |
15 July payslip |
22 July payslip |
Corrected 8 July payslip |
First name |
Jane |
Jane |
Jane |
Jane |
Family name |
Walshe |
Walsh |
Walsh |
Walsh |
Date of birth |
21/06/95 |
21/06/95 |
21/06/95 |
21/06/95 |
PPSN |
Not provided |
Not provided |
6543210A |
6543210A |
Employer Reference |
ACBCorp1 |
ACBCorp1 |
ACBCorp1 |
ACBCorp1 |
- Scenario 3
An employer submits a payslip for Seán Plant on 6 January without a PPSN. It includes Seán's first name, family name, and date of birth, along with a unique Employer Reference. Another payslip is submitted on 3 February without a PPSN. Seán’s PPSN is included on the 3 March payslip.
The employer replaces the Employer Reference with Seán's Employment ID. However, when attempting to link the payslips without Seán's PPSN, the matching fails due to the missing Employer Reference on the 3 March payslip. The 3 March payslip must be amended to include the Employer Reference.
Corrected Employer Reference
Payslip items |
6 January payslip |
3 February payslip |
3 March payslip |
Corrected 3 March payslip |
First name |
Seán |
Seán |
Seán |
Seán |
Family name |
Plant |
Plant |
Plant |
Plant |
Date of birth |
16/03/65 |
16/03/65 |
16/03/65 |
16/03/65 |
PPSN |
Not provided |
Not provided |
1234567LK |
1234567LK |
Employer Reference |
PLC865TS |
PLC865TS |
Not provided |
PLC865TS |