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Ireland PPSN, Emergency Tax, Employer Letter, and Proof of Address: New Arrival Checklist
A new employee in Ireland needs two connected registrations to avoid prolonged Emergency Tax: a Personal Public Service Number (PPSN) from the Department of Social Protection and a correctly registered job with Revenue. An employer letter can prove why the PPSN is needed, but it does not automatically replace identity or address evidence. This guide shows the correct order, the accepted proof-of-address fallback when staying with someone else, and what the employer can do while a PPSN is pending.
What the PPSN application must establish
The Department of Social Protection asks for evidence of identity, an Irish address and the reason a PPSN is required. For employment, use a signed employer letter or contract that identifies the employer, employee and start date. The address document should normally be no more than three months old.
| Requirement | Useful evidence | What to check |
|---|---|---|
| Identity | Passport, national identity card or other document accepted for the applicant's nationality/status. | Name, date of birth and document images are clear and consistent. |
| Irish address | Utility bill, bank statement, tenancy agreement or official correspondence. | Applicant name, current address and issue date are visible. |
| Reason for PPSN | Employment contract or employer letter; another official service need where relevant. | The reason is current and specific, not a generic request for a number. |
If the utility bill is not in your name
The official PPSN guidance allows a person staying with a friend or relative to use the household bill holder's original address document plus a note confirming that the applicant lives at that address. Keep the bill, signed confirmation and any tenancy or accommodation record together. A hotel booking or an unverified typed address may not establish residence.
Employment and Emergency Tax sequence
- Ask the employer for the contract or letter needed to support the PPSN application.
- Apply for the PPSN through MyWelfare and retain the submission reference.
- Give the PPSN to the employer as soon as it is issued.
- If this is the first job registered in Ireland, add it through Revenue myAccount under Jobs and Pensions.
- Revenue then makes the Revenue Payroll Notification available to the employer. Payroll should use the latest notification rather than an employee's estimate of credits or rate band.
Without a PPSN, or when the first job has not been registered with Revenue, payroll may be processed under Emergency Tax rules. Revenue permits employers to report payslips temporarily without a PPSN; after the number is supplied, the employer can amend the unlinked payroll records. Any refund depends on the corrected payroll and Revenue record, so keep payslips and verify the job appears in myAccount.
What an employer letter should contain
- employer's legal name, address and contact details;
- employee's full name matching the identity document;
- job title, start date and employment status;
- a clear statement that the PPSN is required for Irish payroll;
- date, signature and signatory's role.
The letter proves the service need. It is not a guarantee that the application is complete, and it should not state that the PPSN itself grants a right to work. Immigration permission and employment permission are separate checks.
When to escalate
Contact the Department of Social Protection if the application is delayed because a document cannot be matched or the address evidence is rejected. Contact Revenue when the PPSN and job are visible but Emergency Tax continues. Ask payroll to verify that it requested the current Revenue Payroll Notification and linked earlier payslips to the PPSN.