985H Exceptional circumstances

Summary

This section applies for the year 1 January 2019 and subsequent years.

This section sets out how an employer should proceed with deduction of tax from payroll where he or she is unable to send or receive data from Revenue due to a persistent technology systems failure. “Technology Systems failure is defined in section 983”.

An employer is obliged to deduct tax by using the most recent revenue payroll notification (RPN) available from Revenue for the employee. As soon as the technology systems failure is corrected, he or she must sent Revenue full details of the emoluments paid and tax deducted.

(1)(a) & (b) Where an employer is legally obliged to pay emoluments to an employee, but due to a persistent technology systems failure, is unable to access Revenue’s electronic system (see section 984A), or to obtain the employees most recent RPN from Revenue, the employer must:-

(i) deduct tax using the latest RPN that the employer holds, or by applying the emergency basis where the employer does not have a RPN for the employee, and

(ii) as soon as the technology systems failure is rectified, send Revenue full details of the emoluments paid to the employee and tax deducted.

(2) Where there is a persistent technology systems failure and the employer complies with requirements in subsection (1), the employer will be deemed to have used a valid RPN, and deemed to have provided full details of the emoluments paid and tax deducted from the employee in the month in which the emoluments were paid.

(3) Revenue may request the employer to provide information as to the circumstances and details of a persistent technology systems failure.

Relevant Date: Finance Act 2021