An employer with an employee who is starting their job for the first time in Ireland needs to make sure their employee has a PPS (Personal Public Service) number.
If they do not have one, they need to be over the age of 18, be living in Ireland, have proof of address and identification such as a passport and submit evidence on why they need a PPS number which would be in this case to work in Ireland.
In the meantime, the employee needs to notify Revenue as soon as possible after they accept a job, to avoid paying emergency tax. They can do so through Revenues online portal. This should be done even if it is a part time or temporary job.
Revenue will send a Revenue payroll notification (RPN) to your new employer. The RPN will tell your employer how much income tax and universal Social Charge (USC) to deduct from your pay.
Now that they have access to My Account on Revenue, the employee then can update information easily on their Revenue account and be able to submit documents for tax deductions such as medical bills, education fees, and work-related expenses such as tools and uniforms.