At the start of each income tax year or employment you should record the following details for each employee on the Tax Deduction Card (P9/P11) issued by the Revenue Commissioners, or other approved PAYE records system (see
Employers' Guide to PAYE).
- Under code F4, record the date of commencement of employment if:
i) the employment begins on or after 1 January, or
ii) the employment begins before 1 January and the first pay day occurs on or after 1 January.
- Under code C2, record the Social Insurance contribution class and code (see
paragraph 26 on how to determine the correct class).
- The employee's PPS No. will be printed on the top of all official Tax Deduction Cards (P9/P11) issued by the Revenue Commissioners.
- You record the PRSI contribution details on the Temporary/Emergency Card (P13/P14) in exactly the same way as on an official Tax Deduction Card.
- If you use the Temporary Tax Deduction Card/Emergency Tax Deduction Card (P13/P14) it is especially important to make sure that you know the employee's full PPS No. and enter it on the card (see
paragraph 18). If an employee does not have a PPS No., advise him or her to register immediately with their Local Office of the Department of Social and Family Affairs and obtain their PPS No. (see paragraphs
18). If you don't have the employee's PPS No., take note of the employee's date of birth and their mother's surname at birth, until the employee obtains a PPS No. If you do not record the employee's PPS No., the PRSI contributions paid will not be credited to the employee in the records of the Department of Social and Family Affairs. As a result he or she could then find it difficult to qualify for Social Welfare benefits.
When the employee obtains their PPS No. they should then contact their Regional Revenue Office to obtain their Certificate of Tax Credits and standard rate cut-off point. They can make contact by calling the PAYE LoCall Service on 1890 60 50 90 (from within the Republic of Ireland only), calling to Revenue's public offices or completing a Form12A and posting it to their Regional Revenue office.