You need to request an AEPN before you pay a new employee. This creates employment on Revenue’s records and makes an AEPN available for payroll.

Create a record

Before you can retrieve an AEPN, you need to:

1. Create a new employee record.
2. Set the employee's tax status to Emergency.
3. If available, enter their Personal Public Service (PPS) number.

 NOTE: If the employee hasn't worked in Ireland before, they need to register their first employment through the MyAccount portal on the Revenue website. 

Request the AEPN

To request an AEPN, use the retrieve auto-enrolment payroll notifications (AEPNs) process.

 NOTE: If the employee has no AEPN after two to three weeks, ask them to contact Revenue directly. For help with missing AEPNs, see Revenue’s guidance for the most common employer issues.