An employer should advise all potential employees who are working in Ireland for the first time that prior to commencing employment they need to apply for a Personal Public Service Number (PPS).
At present there is a delay in PPS number applications so Revenue have enabled the possibility of employees applying for a temporary PPS number https://www.gov.ie/en/service/12e6de-get-a-personal-public-service-pps-number/
Once employees have received a PPS number they need to register as an employee and apply for tax credits to avoid emergency tax being applied.
To register as an employee and receive tax credits employees must open an account on the Revenue web site (ros.ie). This account is called myaccount.
This is the link employees need to register to have an account on myaccount https://www.ros.ie/myaccount-web/register.html?execution=e1s1
When they have an account on myaccount they can then register their employment.
Once completed Revenue will automatically update employees tax credits and the employer’s payroll processor will download the updated details from Revenue.
As employees have their password, they can update Revenue when they start a new employment or if there is a change in their personal circumstances https://www.revenue.ie/en/jobs-and-pensions/starting-your-first-job/what-you-should-do.aspx
For further information on myaccount https://www.ros.ie/myaccount-web/home.html
Once employees have taken the above steps they are ready to be processed through the PAYE/PRSI system.