New format PPSNs will be issued for new applicants with effect from 1st January 2013. The format of these numbers will be 9 characters i.e. 7 numeric followed by 2 alpha characters with the second alpha character being A e.g. 1234567SA.
Where employees have more than one employment with the same employer, Revenue use X and T in the ninth character space to identify the second employment. This will continue for current PPSNs with 8 characters. For new format numbers, second employments with the same employer will be identified by using the letter Z in the ninth character.
Revenue will also issue new format registration numbers for companies and partnerships. These numbers will also be 9 characters in length with 7 numeric followed by 2 alpha characters, with the second alpha character being H e.g. 1234567AH. While this format will never be used for employees, it may be allocated as an employer registration number.