23/06/2014

- IMPORTANT NOTICE: Employer’s obligation to keep Register of Employees

Revenue

IMPORTANT NOTICE: Employer’s obligation to keep Register of Employees

This Tax Briefing outlines that -

for the purposes of the PAYE system, an employer has a statutory obligation to keep and maintain a Register of Employees; on being requested to do so by a Revenue officer and within the time specified by that officer, an employer has a statutory obligation to produce that employer’s Register of Employees (or a certified copy of it) or an extract from it to any Revenue officer; an employer who does not keep and maintain a Register of Employees is liable to a penalty of €4,000 (and where that employer is a company, the secretary of that company is liable to a separate penalty of €3,000); where an employer fails to comply with a requirement of an authorised officer – in the exercise of that officer’s powers or duties under Section 903 Taxes Consolidation Act 1997 (Power of inspection: PAYE) - to produce any records which that officer requires for the purposes of his or her enquiry, that employer shall be liable to a penalty of €4,000.

Note: The obligation on an employer to keep and maintain, for PAYE purposes, a Register of Employees is separate and distinct from an employer’s obligation to register with Revenue for the purposes of the PAYE system.

Read the guidelines: june-2014_Employer_Register.pdf

For more information on this please contact our PAYE Department on (042) 93 32273

 

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