Hiring an employee

Overview

This section provides information on what an employer must do to register a new employment with Revenue. What an employer must do will depend on whether the new employee:

  • has never worked in the State before
  • or
  • has worked in the State before.

Further guidance in relation to Employers payroll obligations is available in the Employers Guide to Pay As You Earn (PAYE). 

Next: Hiring someone who has worked in the State before

Published: 16 June 2026 Print this page

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