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:
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