Every employee must have a registration number for income tax and social insurance purposes. This number, now known as the PPS No., always appears on the certificate of tax credits and standard rate cut-off point issued by the Revenue Commissioners.
The Department of Social and Family Affairs is responsible for allocating Personal Public Service numbers. In order to preserve your employees' entitlement to social welfare benefits, please ensure that you quote the employee's correct PPS No. on all communications with Revenue, particularly on the P35Ls. (For further information on PPS Nos., please refer to