Since a number of different users are sharing the same physical connection to the remote service provider, a way is needed to keep track of which user traffic should go to and which user should be billed. PPPoE provides for each user-remote site session to learn each other's network addresses. PPPoE has the advantage that neither the telephone company nor the Internet service provider (ISP) needs to provide any special support. Unlike dialup connections, DSL and cable modem connections are "always on." Significance of presented work is describing function and issues of PPPoE connection as an important part of implementation solution in case of managing user connections in an Internet service provider network. Mainly, we focus on one of the most important and least discussed problem of PPPoE – the backup server implementation with the ability to back up any element in the connected network to increase the resilience of the entire system.