Hiring an employee

  1. Overview
  2. Hiring someone who has never worked in the State before
  3. Hiring someone who has worked in the State before

Hiring someone who has never worked in the State before

Note

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.

Someone who has never worked in the State before must first register with Revenue. This will ensure that the correct amount of tax and  Universal Social Charge (USC) will be deducted from their wages.

Your employee is responsible for registering for tax if it is their first ever job in the State. Starting your first job will guide your employee through what they must do to register for tax.

You will need to provide your employee with:

  • your employer registration number
  • their staff number, if you use these in your business (also called a personnel or works number).

Once your employee has registered their job on the Jobs and Pensions service, you will be able to request a Revenue Payroll Notification (RPN). You can then tax your employee on a cumulative basis or a week 1 or month 1 basis, depending on what the RPN instructs.

Next: Hiring someone who has worked in the State before