Hiring an employee
Hiring someone who has worked in the State before
The information included on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers' Guide to PAYE.
You should request a Revenue Payroll Notification (RPN) for your new employee. You must operate payroll using the details returned to you in the RPN. On your first payroll submission for that employee, you should include their commencement date.
They may have a Form P45 from a previous year. You should not use the details included on this form as they are no longer valid.
Applying the emergency basis of taxation
You must tax an employee on an emergency basis where no RPN is available.
This may occur when the employee either:
- does not have a Personal Public Service Number (PPSN)
- is not registered for PAYE.
Obtaining an RPN
You are obliged to notify Revenue of any new employee where it is not the employee's first employment in the State. You should include the commencement date on the first payroll submission for that employee.