Hiring a First Time Employee

by Anne Reily, Founder and CEO of PaycheckPlus

An overview and useful resources for you and your first time employee

With the school summer holidays upon us and with this year’s leaving cert exams now complete now is the time that many businesses will be considering hiring first time employees. Below you’ll find useful information for hiring a first time employee. Also included are links to helpful and necessary resources that you can direct your first time employee to in order to assist them with the daunting task of entering the workforce.

PPSN from the Department of Social Protection

First time employees will need a Personal Public Service Number (PPSN) to register for tax. In the event of the employee not having a PPSN, they should be directed here to apply for one.

Register with Revenue

All new employees must register with Revenue to ensure that the correct amount of USC (Universal Social Charge) and tax is deducted from their wages – it is the responsibility of the employee to register for tax.

First time employees should click here for resources/a guide on “starting your first job”. Similarly, businesses should direct their first time employees here to assist them with entering the workforce.

Recent Revenue changes now require all first time employees to register for “myAccount” with Revenue – registrations can be completed here. Once the employee has access to the system they can then register their job with your business on the Jobs and Pensions service.

Note: your employee will need your business’ employer registration number and their staff/personnel/works/payroll number if applicable.

Setup First Time Employee Tax

When your first time employee has registered their employment with you on the Jobs and Pensions service, you will receive a P2C. P2Cs are the employer’s copy of the employee’s tax credit certificate (click here for a glossary of payroll terms). You can then tax your employee appropriately, depending on the P2C details. Further details on P2Cs can be accessed here.