Why PPS Number is Mandatory

Personal Public Service (PPS) number is Ireland's unique identifier for all government services including taxation. Revenue cannot process correct tax without PPS because they cannot:

• Identify your tax records and history
• Allocate your tax credits (€3,550+ annually for PAYE workers)
• Track income across multiple employments
• Issue Tax Credit Certificate to your employer
• Process any tax refund claims

Result: Emergency tax mandatory until PPS obtained and registered.

Who Needs to Apply for PPS

New Irish Residents

Anyone moving to Ireland for work who has never had Irish PPS number. Includes EU citizens, visa holders, returning emigrants who never had PPS.

Recent Arrivals

Even if you had PPS years ago, if you cannot locate it and have no Irish tax history in system, you effectively need "new" PPS registration.

Minors Starting First Jobs

Irish-born individuals who never needed PPS (children) must apply when starting first employment.

PPS Application Process

Step 1: Gather Required Documents

PPS application requires proof of identity and address:

• Identity: Passport or national ID card
• Address: Utility bill, bank statement, or rental agreement (dated within 3 months)
• Employment: Job offer letter or employment contract showing Irish employer
• Additional for non-EU: Irish Residence Permit (IRP/GNIB card) or work permit

Step 2: Book Appointment

Online: MyWelfare.ie - search "Allocate a PPS Number" - book appointment at local Intreo office

Processing time for appointment: 1-3 weeks wait for available slot

Walk-ins: Not accepted - appointment mandatory

Step 3: Attend Appointment

Bring all documents to Intreo office. Officer reviews documents, verifies identity, creates PPS record. PPS number allocated immediately (on the spot). Certificate posted within 7-10 days.

Step 4: Register PPS with Revenue

Once you have PPS number (even before certificate arrives):

1. Log into MyTaxRebate.ie (or register if first time)
2. Navigate to 'Jobs and Pensions' section
3. Add employment with new PPS number
4. Revenue issues Tax Credit Certificate to employer within 2-3 weeks

Timeline: Application to Emergency Tax Ending

Financial Impact During Waiting Period

Emergency tax without PPS creates substantial financial burden during waiting period:

All overpayment refundable once PPS processed, but creates cash flow crisis during 6-8 week waiting period.

Strategies to Minimise Duration

Apply for PPS Before Starting Job

Best approach: If planning move to Ireland, apply for PPS during job search period before employment starts.

Benefit: PPS ready when starting job. Avoids emergency tax entirely or limits to 1-2 weeks.

Expedite Appointment Booking

Check daily: MyWelfare.ie appointment system updates daily. Cancellations create earlier slots.

Try multiple offices: Rural Intreo offices often have shorter waits than Dublin.

Urgent cases: Contact Intreo directly if genuine hardship - occasional emergency slots available.

Register with Revenue Immediately

Don't wait for certificate: Register PPS with Revenue same day you receive number at appointment.

Benefit: Starts Revenue processing immediately. Certificate arrives sooner to employer.

Can You Work Without PPS?

Yes - employment legal without PPS. Employers can hire you while PPS application pending. They must:

• Apply emergency tax to all payments
• Maintain records of emergency tax applied
• Update to correct tax once PPS received
• Process refund through wages once corrected

Some employers reluctant to hire without PPS due to payroll complexity. Having PPS application proof helps reassure employers.

Refund Process Once PPS Obtained

Automatic Refund Through Wages

Once Revenue issues Tax Credit Certificate to employer, emergency tax refund automatic through next payslip. No forms required from you.

Partial Refund Risk

8+ weeks emergency tax may exceed single payslip refund capacity. If partial refund through wages, year-end Form 12 claim recovers remainder.

Professional Refund Service

MyTaxRebate.ie can expedite full refund including:

• ✓ Fast-track Revenue processing (5-10 days vs. automatic 4-8 weeks)
• ✓ Comprehensive claim including missed expenses and credits
• ✓ Backdating to start of employment if partial wage refund
• ✓ No upfront cost - pay only from refund secured

Special Considerations for Non-EU Workers

Non-EU nationals face additional complexities:

• Work permit required: PPS application requires valid work permit or IRP showing employment permission
• Longer processing: Additional verification adds 1-2 weeks to PPS timeline
• Critical Path University (CPU) scheme: Certain occupations may qualify for expedited processing

What If You Had PPS But Lost It?

PPS never expires or changes. If you previously had PPS but lost the number:

1. Contact Revenue at 1890 201 104 with DOB and previous address
2. Revenue can retrieve your PPS from records
3. No need for new Intreo appointment
4. Emergency tax stops within 2-3 weeks once PPS confirmed

Key Points

• No PPS = mandatory emergency tax until obtained and registered with Revenue
• PPS application takes 4-8 weeks from booking appointment to emergency tax ending
• Emergency tax overpayment: €1,500-€2,500 typical for 8-week period on standard salary
• All overpayment refundable once PPS processed but creates cash flow difficulty during waiting period
• Apply before starting job when possible to avoid emergency tax entirely
• Lost PPS can be recovered from Revenue records - no need for new application
• Professional services expedite full refund including comprehensive expense review