Salaries FAQs

Higher Education Payroll Shared Services Project (HEPSS)

What is the Higher Education Payroll Shared Services Project (HEPSS)?

Higher Education Payroll Shared Services Project (HEPSS): UL is one of four higher education bodies taking part in this Shared Service proof of concept model for Payroll and Expenses as part of the Public Sector Reform Plan. The other three are Trinity College Dublin, Waterford Institute of Technology and Marino Institute of Education.  

Payroll will be processed by the Education Shared Business Services Centre (ESBS) instead of your institution. You will not need to do anything and there will be no change to your pay dates. A start date has still to be agreed for this process . Follow this link for more information about HEPSS.

How do I apply for Tax Credits?

How do I apply for Tax Credits?

In order to deduct the correct tax from your salary, you will need to apply for a Certificate of Tax Credits (Form 12A).  Please go to www.revenue.ie to download the Form 12A. 

The Form 12A should be submitted as soon as possible to minimise the risk of ‘emergency tax’ at 42%.  Emergency tax is applied in cases where your tax credits are unclear.  If emergency tax is initially applied, the appropriate reimbursements will be made to you as soon as your tax situation is clarified.

Both the employee and the University of Limerick will be notified of tax credits.  The University will make the necessary tax deductions from your salary.

Required information to complete Form 12A

  • Employers PAYE Registered Number – 0032116A
  • PPS number
  • Irish Address

How do I update my tax credits?

How do I update my tax credits?

If you are starting work for the first time in Ireland, you should register for Revenue MyAccount. This is Revenue’s online portal for a host of services for individuals including getting a Tax Credit Certificate. Jobs and Pensions are part of this online service that allows customers to register their new position with Revenue. A tax credit certificate (TCC) will then be issued to both the employer and employee ensuring that the employer can deduct the correct amount of tax for that position. Please note: The Jobs and Pensions service replaces the Form 12A, so employees must register their first job in Ireland using this service. Employees unable to use online services should contact their Revenue office for assistance.


When contacting the Tax Office you need:

  • Your PPS number
  • The Employers Registration Number (0032116A)

What documentation is required by payroll office?

What documentation is required by payroll office?

All new members of staff who have had previous employment in Ireland should submit Form P45 to the payroll office as soon as employment commences.

If you have not previously worked in Ireland or do not have a Form P45, you should contact the Tax office for a Certificate of Tax Credits and Standard Rate Cut-Off Point, which should be submitted to the Payroll office.

What is a PPS Number?

What is a PPS Number?

A Personal Public Service number is your unique reference number for all your dealings with the Public Service (e.g. applying to the tax office for a tax credits certificate, applying to the Department of Social, Community, and Family Affairs for a Social Welfare payment scheme etc)  The PPS number replaces the RSI number (Revenue and Social Insurance Number).  If you already have an RSI number this is now your Personal Public Service number.  More information about the PPS number can be obtained at the Department of Social Welfare website

Where do I get a PPS Number?

Where do I get a PPS Number?

The number may be obtained at the local Social Welfare Office in Dominic Street, Limerick.  It is not possible to get a PPS number before entering the country if you are entering Ireland for the first time (Contact number: 00 353 61 414799).

The PPSN registration centre only take applications on Monday to Friday mornings from 09:30p.m to 04:00p.m.

You will be required to present yourself to the registration centre and bring the following identification:

  • Current passport
  • Evidence of either birth/work/residency/unemployment/education/tax liability in EU country, and
  • Evidence of an address in Ireland (If unable to provide contact HR)

Once there you need to complete Form Reg1 (available at the Social Welfare Office).  In cases where a new PPS number is allocated, you will be advised of your new number through the issue of a letter of notification sent automatically to the address given on the application form with 3 to 5 working days.