Hiring an employee
Hiring someone who has never worked in the State before
Note
The information included on this page refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employers' Guide to Pay As You Earn (PAYE).
Someone who has never worked in the State before must first register with Revenue for myAccount. This will enable Revenue to issue a Tax Credit Certificate (TCC) to the individual. This will ensure that the correct amount of Income Tax and Universal Social Charge (USC) will be deducted from their wages.
The new employee is responsible for registering for tax if it is their first ever job in the State. Starting your first job will guide the employee through what they must do to register with Revenue.
The employer will need to provide the following details to the new employee to help them register their job with Revenue:
- the employer's tax registration number
- the employee’s start date
- and
- the employee's frequency of pay.
Once the new employee has registered their job with Revenue using the Jobs and Pensions service, they will receive a TCC. The employer will then be able to request a Revenue Payroll Notification (RPN) for the new employee. Depending on what the RPN instructs, the employer must tax the new employee on a:
If the employer is unable to download an RPN for the employee, they must tax the employee on the emergency basis of tax deduction.