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(1) (a) Every employer who makes a payment of emoluments to or on behalf of an employee at a rate exceeding a rate equivalent to a rate of €8 a week, or in the case of an employee with other employment, €2 per week, shall, for the purposes of these Regulations—

(i) send or cause to be sent to the Revenue Commissioners, by such electronic means or otherwise as the Revenue Commissioners may require, a notification of his or her name and address and of the fact that he or she is paying such emoluments, and

(ii) register with the Revenue Commissioners in such manner, including by electronic means, as the Revenue Commissioners may require.

(b) In the case of an employee paid monthly or at longer intervals, the references in subparagraph (a) to a rate of €8 a week and a rate of €2 a week shall be treated as references to a rate of €36 a month and a rate of €9 a month respectively.

(2) Where a change occurs in a name or address which has been notified under this regulation, the employer shall send or cause to be sent to the Revenue Commissioners, by such electronic means or otherwise as the Revenue Commissioners may require, a notification of the change.

(3) (a) An employer who is liable under this Regulation to send a notification shall send or cause to be sent such notification within the period of 9 days beginning on the day on which the employer becomes so liable.

(b) An employer who is liable under this Regulation to register with the Revenue Commissioners shall register with them within the period of 9 days beginning on the day on which the employer becomes so liable.

(4) The Revenue Commissioners shall keep and maintain a register in electronic form in which names and addresses notified to them under this Regulation shall be registered and, when any name or address has been registered, they shall give notice of the registration to the employer in writing or by means of such electronic system as the Revenue Commissioners may make available.

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