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Republished: Applying for PPS Number for Employees that Work Abroad

By February 10, 2012December 20th, 2022No Comments

If you have an employee(s) working and living abroad for an Irish Registered company you need to apply for a PPS number for them to pay both PRSI in Ireland as well as apply for Tax Exclusion Order (TEOs) if applicable. What you will need from your employee(s) abroad is:

• A clear, legible copy of their passport
• National Identity Card (if available)
• Birth Certificate
• Letter from the Employing Company confirming that the person is employed through an Irish company but working abroad
• Proof of Address abroad, e.g. a utility bill
• Completed application form (REG 1)

Regarding social tax and BIK, if there is a TEO (Tax Exclusion Order) in place, people placed in any country that Ireland has a double taxation agreement, will not have to pay the USC. However for countries without double taxation agreements, they will have to pay the USC.

A TEO in place also means no income tax is paid.

Before a TEO is in place employees are legally obliged to pay all taxes. This may be refundable once a TEO is in place however.

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