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(1) Every employer who in any year makes to an employee or employees any payments of emoluments referred to in Regulation 7 shall keep and maintain in respect of such employee or employees employed throughout the year (or employed throughout the part or parts of a year during which such payments of emoluments are made) a register (to be known as the “Register of Employees”) for that year.

(2) The employer shall, in relation to each employee concerned, enter in the Register of Employees—

(a) the name and address of each such employee,

(b) the personal public service number of each such employee, and

(c) the date of commencement of employment and, where relevant, the date of cessation of employment, in respect of each such employee.

(3) The employer shall—

(a) keep and maintain the Register of Employees (or a copy of it)—

(i) at the normal place of employment of each employee, or

(ii) at the main place of business of the employer,

and

(b) on being required to do so by an officer of the Revenue Commissioners and within the period specified by that officer, produce the Register of Employees (or a certified copy of it) or an extract from it to any officer of the Revenue Commissioners.

(4) The Register of Employees may be kept in an electronic format.

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