Revenue Remind Employers of Obligations

A Revenue PAYE Notice to Employers issued in December 2012 which addressed a number of obligations for employers including the following information:

Obligation to keep a Register of Employers

Employers are advised that under the Income Tax (Employments) Regulations 2012, which came into force on the 18th July 2012, all employers are required to keep a Register of Employees in paper or electronic format showing the name, address, Personal Public Service number and date of commencement/cessation of all employees. Employers are reminded that they must notify the name and address of all employees to Revenue within 9 days (Regulation 7).

According to the Irish Payroll Association (IPASS) on review, this information is incorrect. Regulation 7 deals with the Register of Employers. Where an employer pays an employee more than €8 per week (€36 per month) or €2 per week (€8 per month) if that employee has another employment, that employer is required to register as an employer within 9 days of making a payment to an employee (i.e. this applies to new employers). Regulation 7 also requires an employer to notify Revenue of a change in the employer’s name or address within 9 days of the change.  Regulation 7 does not require an employer to register each new employee with Revenue within 9 days of that person becoming an employee.  

 IPASS brought this issue to the attention of Revenue and they have agreed to issue a further notice to clarify this issue. A copy of the entire Notice to Employers is available by clicking on:

By using the outsourcing payroll services of Paycheck Plus, employers can rest assured that the Payroll Team will take care of registrations with Revenue for new employees.  For further details about this and other aspects of our award winning payroll services contact today or call our Payroll Team on 041 686 3000.