If the employee already has a PPS number (Personal Public Service, formerly RSI – Revenue and Social Insurance number) the employer will receive the necessary certificates and information to calculate PAYE and PRSI) from the tax authorities. Otherwise the employee first has to obtain a PPS number from a Social Welfare Office and fill in form 12A (for which he needs information from his employer).]
[Si l’employé ne possède pas de formulaire P45, l’employeur en informera le bureau du fisc (au moyen du formulaire P46).