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How to apply for a PPSN

Personal Public Service Number for Taxation Purposes

If an individual has a personal public service number (PPSN), they may be able to reduce the level of taxation deducted at source by offsetting against tax credits, etc. Guidance on how to apply for an Irish PPSN is outlined on this link.

If an individual does not have a PPSN, they must provide their name, permanent address and date of birth to the University to allow claims (fees and travel expenses) to be processed appropriately. It should be noted that emergency tax (currently, in 2025, 40% for PAYE & 8% for USC) will be applied to the portion of the fee associated with duties performed in Ireland.

Non-Residents in Ireland Tax information

Individuals may be able to offset the taxation deducted on these claims against their overall tax liability in their country of tax residence.
The portion of the fee related to duties performed outside of Ireland will not be taxed in Ireland for non-tax residents. However, the individual is responsible for declaring these earnings for taxation purposes in their country of residence.

Applying for a PPS Number if you are living outside Ireland:

We understand that it could take between 6-8 weeks to obtain a PPSN from the Department of Employment Affairs and Social Protection. Please refer to the “Applying for a PPS Number if you are living outside Ireland” section.

If you are living outside Ireland and need a PPS Number to interact with a state agency in Ireland such as the Office of the Revenue Commissioners or other government departments, you need to:

1. Complete and sign application form for a PPS Number (REG1) and also provide:
2. evidence of your address -The document must show your name and address and not be older than 3 months. Ex. Household utility bill, an official letter or document or a financial statement.
3. evidence of your identity -Provide a copy of your passport (The page containing your name, place of birth, date of birth, the date of issue, date of expiry, passport number, photo and signature)
4. evidence of why you need a PPS Number - If the individual wants to apply for a PPS Number to work in Ireland, they must have a signed offer of employment from the School/Unit confirming start and end date of their job. This letter should be on company headed paper with the School/Unit contact details and employer/company registered number. They do not need a PPS Number to look for work or for an employer to make an offer of employment.
5. PPS Number Exceptional Registration Application Form - include reason for applying for PPS Number: The individual is not a resident in Ireland and needs the PPS number to register with the Office of the Revenue Commissioners. The individual will need to register with the Revenue prior to receiving payment to avoid emergency tax. The signed offer of employment mentioned above will suffice as documentary evidence to show that a PPS Number is required by a non resident individual.
6. a consent form - signed by the individual if the PPS Number is to be given to a third party representative, for example, if the School/Unit at University of Galway is submitting all documents on the individuals behalf.
7. a completed questionnaire