Personal Public Service Number (PPS number)
In order to work in Ireland, you require a Personal Public Service Number (PPS number). You can apply for a PPS number (at your local social welfare office or Intreo centre). You will need identification such as your passport or your GNIB certificate of registration and supporting documentation such as household bills.
Details of how to apply and your nearest office can be found in the (opens in a new window)“how to apply” section of the Welfare site.
Tax
The Revenue Commissioners (also known as Revenue) are the government body who assess and collect taxes and duties in Ireland. Employees and self-employed people aged under 66 pay social insurance (PRSI) contributions in addition to income tax.
Nearly all income is liable to tax. The first part of your income, up to a certain amount, is taxed at the standard rate of tax. The remainder of your income is taxed at the higher rate of tax. Employees have income tax deducted from their pay under the Pay As You Earn (PAYE) system by their employer.
Tax credits consist of various credits and reliefs which you may be able to claim, depending on your circumstances. Every individual can claim a personal tax credit for example, and you can also claim relief for items such as the One Parent Family Credit. Your gross tax is calculated depending on your income. Tax credits are then deducted from the gross tax to give the amount of tax that you have to pay.
When you have registered the details of your new job, Revenue will send your employer a tax credit certificate showing the tax credits that your employer deducts from your tax bill.
Details of all the main tax allowances and reliefs are given on the explanatory leaflet available from your tax office or online from (opens in a new window)www.revenue.ie.
Social Insurance
Most employers and employees (over 16 years of age and under 66) pay social insurance (PRSI) contributions into the national Social Insurance Fund.
The amount of social insurance you pay depends on your earnings and the type of work you do. Your social insurance contributions in Ireland are referred to as PRSI (Pay Related Social Insurance).
Social insurance contributions are divided into different categories, known as classes or rates of contribution. The class and rate of contribution you pay is determined by the nature of your work. For example, a person employed in a supermarket earning less than €38 per week will be insured under Class J. If that person earned over €38, they would probably be insured under Class. Most employees pay Class A PRSI.
You can find out more about the amount you pay at (opens in a new window)www.welfare.ie
Universal Social Charge
The Universal Social Charge (USC) is a tax on your income that is charged on your gross income before any pension or PRSI contributions are deducted. Find out more at the Revenue.ie (opens in a new window)“work (opens in a new window)and pensions” section.
Pension Related Deductions
The Pension-Related Deduction (PRD) is a deduction from the remuneration (pay) of pensionable public servants in accordance with the Financial Emergency Measure in the Public Interest Act 2009. Find out further details at: (opens in a new window)https://www.per.gov.ie/en/faq-documents/
Social Security Entitlements
A wide range of benefits are available to people who have paid social insurance. Your entitlement to these benefits depends on a number of conditions as well as the social insurance contribution requirement. The social insurance qualifying criteria vary, depending on what payment you are applying for. For further information, check out Welfare.ie’s (opens in a new window)guide for EU citizens.