Hiring an employee

Hiring a first time employee

All new employees need to register with Revenue so that the correct amount of tax and Universal Social Charge (USC) will be deducted from their wages. Your employee is responsible for registering for tax. Starting your first job will guide your employee through what they must do to register for tax.

You may hire an employee that has never worked in Ireland before. You may be their first ever employer.

Personal Public Service Number (PPSN)

Your employee will need a PPSN to register for tax. If they do not have a PPSN, they will need to apply for one from the Department of Employment Affairs and Social Protection (DEASP) . 

Registering with Revenue

All first-time employees in Ireland must register with myAccount. Once they have access to the service, they can register their job with you on the Jobs and Pensions service.

You will need to provide your employee with:

• your employer registration number
• their staff number, if you use these in your business (also called a personnel, works or payroll number).

Once your employee has successfully registered their job on the Jobs and Pensions service, you will receive a Tax Credit Certificate (P2C). You can then tax your employee on a cumulative basis or a week 1 or month 1 basis, depending on what the P2C instructs.

Next: Hiring someone who has worked before