988A Register of employees

Summary

This section provides that an employer who makes a payment of emoluments to an employee(s) must keep and maintain an employee register for that year.

Details

(1) An employer, who in any year, makes a payment of emoluments to an employee(s) must keep and maintain a register. This is known as ‘Register of Employees’.

(2) The register must include, for each employee, the employee’s name, address, PPSN, and date of commencement/cessation of the employment.

(3)(a) An employer must keep and maintain the register (or a copy of it), either at the normal place of employment of the employee(s), or at the main business of the employer, and

(3)(b) produce the register, or an extract therefrom (or a certified copy) to a Revenue officer if requested to do so.

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

Relevant Date: Finance Act 2024