Contracting in Ireland
Non Irish PAYE contractor
Q. I have not previously worked in Ireland – what do I need to do?
If you have not previously worked in Ireland, you must apply for a PPS number and a Certificate of Tax Credits.
1. PPS Number
A PPS number is your unique personal identification number for public services and is required for any kind of employment. To apply for a PPS number, you need to book an appointment at the Department of Social Welfare Office which can be done online. It is important to note that the waiting time for an appointment is 2-3 weeks, so you must book an appointment as soon as possible, even if you haven’t arrived in Ireland yet.
For all questions regarding your PPS number, please visit the welfare website.
2. Certificate of Tax Credits
You will also need to complete an application form called 12A when you first start working in Ireland. The 12A form, plus additional useful information about starting work in Ireland, can be found on this link. Please quote our employer number 8252320U.
Your own personal circumstances, not the employer, dictate the amount of tax credits you are entitled to. The Revenue Office will forward you a detailed statement of your tax credits once you have completed the 12A form. Hays payroll will also be notified of your tax credits and pay you based on the information that the Revenue Office has provided. More information about your tax is available on the Revenue website.
Unfortunately, until you receive your PPS number and/or Certificate of Tax Credits, you will be on emergency tax. This means that the Revenue Office will give you a temporary tax credit for the first month of employment but tax deductions are increased progressively from the second month onwards. The effect of emergency rate is that after 4 weeks no tax credits are given - tax is paid at the higher rate from week 9, regardless of the level of pay. Further information about tax credits and emergency tax can be found here.
Please note, all questions about emergency tax and tax credits need to be directed to the Revenue Office. You are taxed based on the information that Revenue provides, therefore it is your responsibility to deal with the Revenue Office directly to ensure you are taxed correctly.
Please also note that it can take several weeks for all the information to be submitted to Revenue and our payroll department, therefore the sooner you confirm all your details, the better!