Hiring an employee

Hiring someone who has 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).

The employer should request a Revenue Payroll Notification (RPN) for a new employee. The employer must calculate the employee’s tax deductions using the details provided to them in the RPN.

The employer is obliged to notify Revenue of any new employees where it is not the new employee’s first employment in the State. The employer should include the new employee’s commencement date on the first payroll submission for that new employee.

Applying the emergency basis of taxation

The employer must tax an employee on an emergency basis where no RPN is available to download for the employee.

This may occur when the employee:

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Published: 16 June 2026 Print this page

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