Income Tax & Allowances

PPS

A PPS (Personal Public Service) number is an individual’s unique identification number for all dealings with the Public Service, including social welfare, tax, education and health services.

You cannot apply for a PPS Number before your arrival in Ireland. You must be already living in Ireland in order to apply for a PPS Number. You will be asked to produce documentary evidence of identity and residence in Ireland. Different documentary evidence will be required, depending on your nationality. A complete list of documents required as evidence of your identity can be found on www.welfare.ie

Your PPS Number is important and you should keep a permanent record of it

Once you have received your PPS Number you should complete a Form 12A and send it to the tax office. You should also notify your employer of your PPS Number and ask your employer for any relevant information that you need to complete the Form 12A – i.e. Employer Registered Number, tax district.

Following receipt of your Form 12A, the tax office will send you a Certificate of Tax Credits. At the same time, the tax office will also issue a Certificate of Tax Credits to your employer, so that correct deductions of tax can be made from your salary. The PPS system in Ireland consists of a series of tax brackets, which determine the rate of tax you pay on your annual salary. The chances are you will be placed on an Emergency Tax bracket while waiting on all the paper work to get arranged between yourself, your new company and the Government. The Emergency Tax rate is 41%.