988 Registration of certain persons as employers and requirement to send certain notifications

Summary

Employers are required to register with Revenue prior to paying emoluments and Revenue maintains a register of employers electronically. If they fail to do so, Revenue can include them on the register and will advise them of their inclusion. This inclusion can be appealed to the Tax Appeals Commission within 30 days.

Details

(1)(a) A person who intends to make a payment of emoluments to or on behalf of an employee, before the making of such payment, must notify the Revenue Commissioners specifying the name and address of the employer and the intention to pay such emoluments; and

(1)(b) must register with the Revenue Commissioners in such manner, including by electronic means, as Revenue requires.

(2)(a)&(b) The Revenue Commissioners shall keep and maintain a register of employers in electronic form and will notify the person accordingly where a name or address has been registered.

(3) The Revenue Commissioners may register a person as an employer where they have reason to believe that the person is an employer but has not sent the required notification to the Revenue Commissioners. The Revenue Commissioners will issue a notice to the person informing the person of the registration.

(4)(a) The person has a right to appeal against the registration to the Tax Appeals Commission within 30 days after the date of the notification. The decision of the Appeal Commissioners on the matter is final and conclusive.

(4)(b) If no appeal is made or the Tax Appeals Commission determines they are an employer, the person is regarded as an employer.

(4)(c) If the Tax Appeals Commission find the person is not an employer, the Revenue Commissioners must delete the person’s name from the register of employers.

(5) If a change in a name or address occurs to that which has been notified under subsection (1), the person must send the Revenue Commissioners notification of the change.

(6) If a person ceases to pay emoluments to which this Chapter applies, the person must notify the Revenue Commissioners to that effect within 30 days of ceasing to pay such emoluments.

Relevant Date: Finance Act 2025