Income Tax (Employments) (Consolidated) Regulations, 2001

• Jurisdiction: Ireland
• Citation: IR SI 559/2001
• Year: 2001

ARRANGEMENT OF REGULATIONS
PART I
General
Regulation 1. Citation and commencement. 2. Interpretation. 3. Intermediate employers. 4. Liability for payment of deduction and entitlement to payment of repayment. 5. Powers of inspector. 6. Service by post.
PART 2
Register of Employers and Registers of Employees
7. Register of employers. 8. Registers of employees. 9. Domestic employments.
PART 3
Tax Credits and Standard Rate Cut-off Point
10. Determination of appropriate tax credits and standard rate cut-off point by inspector. 11. Notice of determination of tax credits and standard rate cut-off point. 12. Objection and appeal against amount of tax credits and standard rate cut-off point. 13. Amendments of amount of tax credits and standard rate cut-off point. 14. Notice to employer of amended amount of tax credits and standard rate cut-off point. 15. Special provision for notices and certificates.
PART 4
Deduction and Repayment of Tax
16. General provision for deduction and repayments. 17. Calculation and making of deduction or repayment where tax deduction card held. 18. Subsidiary emoluments of employee paid monthly, etc. 19. Deduction in special cases. 20. Change of employment where tax deduction card held. 21. Death of employee. 22. Emergency basis of deduction. 23. Emoluments not paid weekly or monthly. 24. Aggregation of emoluments in non-cumulative cases. 25. Tax-free emoluments. 26. Repayment during sickness and unemployment. 27. Certificate of tax deducted.
PART 5
Payment and Recovery of Tax, etc
28. Payment of tax by employer. 29. Payment of tax for periods greater than one month but not exceeding one year. 30. Employer failing to pay tax. 31. Return by employer at end of year. 32. Inspection of employer's records. 33. Death of employer. 34. Succession of a business, etc.
PART 6
Assessment
35. Assessment of emoluments. 36. Return of certain emoluments by employer. 37. Notification of liability. 38. Objections and appeals against assessment. 39. Recovery of underpayments. 40. Recovery of tax from employee.
PART 7
Contributions by Employees to Certain Superannuation Funds and Schemes
41. Interpretation (Part 7). 42. Deduction or repayment by reference to superannuation contribution.
PART 8
Special Provisions where Employees are in Receipt of or are Entitled to Receive Certain Benefits Payable Under the Social Welfare Acts
43. Interpretation (Part 8). 44. Tax due in respect of disability/injury benefit.
PART 9
Miscellaneous
45. Revocations.
(S.I. No. 559 of 2001.)
INCOME TAX (EMPLOYMENTS) (CONSOLIDATED) REGULATIONS, 2001
The Revenue Commissioners, in exercise of the powers conferred on them by section 986 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), hereby make the following regulations:
PART 1 General
	Citation and commencement.	1. (1) These Regulations may be cited as the Income Tax (Employments) (Consolidated) Regulations, 2001.
(2) These Regulations shall come into operation on 1 January 2002.
	Interpretation.	2. (1) In these Regulations, except where the context otherwise requires —
“the Act” means the Taxes Consolidation Act, 1997 ;
“authorised officer” means an officer of the Revenue Commissioners authorised by them in writing for the purposes of these Regulations;
“authorised person” in relation to Regulations 29 and 30, means an employer who has been authorised in writing by the Collector-General for the purposes of Regulation 29 and, “authorise”, “authorised” and “authorisation” shall be construed accordingly;
“certificate of tax credits and standard rate cut-off point” has the meaning specified in paragraph (2) of Regulation 11;
“Collector-General” means the Collector-General appointed under section 851 of the Act;
“cumulative emoluments” in relation to any date means the sum of all payments of emoluments made by the employer to the employee from the beginning of the year up to and including that date;
“cumulative gross tax” means the sum of cumulative tax due at the standard rate of tax and cumulative tax due at the higher rate of tax;
“cumulative standard rate cut-off point” in relation to any date means the sum of the standard rate cut-off point from the beginning of the year up to and including that date as specified on the employee's tax deduction card;
“cumulative tax” means cumulative gross tax less cumulative tax credits;
“cumulative tax credits” in relation to any date means the sum of the tax credits from the beginning of the year up to and including that date as specified on the employee's tax deduction card;
“cumulative tax due at higher rate of tax” in relation to any date means tax due at the higher rate of tax in respect of the cumulative emoluments to that date to the extent that they exceed the cumulative standard rate cut-off point to that date as specified on the employee's tax deduction card;
“cumulative tax due at standard rate of tax” in relation to any date means tax due by reference to the standard rate of tax for the year in respect of the cumulative emoluments, to that date, up to the amount of the cumulative standard rate cut-off point to that date as specified on the employee's tax deduction card;
“domestic employee” means an employee who is employed solely on domestic duties (including the minding of children) in the employer's private dwelling house;
“domestic employment” means employment by reference to which an employee is a domestic employee;
“emoluments” means emoluments to which Chapter 4 of Part 42 of the Act applies;
“employee” means any person in receipt of emoluments;
“employer” means any person paying emoluments;
“general tax credit” has the same meaning as in section 3 of the Act;
“higher rate of tax” means the rate of income tax known by that description and provided for in section 15 of the Act;
“income tax month” means a calendar month;
“inspector” means an inspector of taxes;
“personal public service number” has the same meaning as in section 223 of the Social Welfare (Consolidation) Act, 1993 ;
“personal tax credit” has the same meaning as in section 3 of the Act;
“prescribed” means prescribed by the Revenue Commissioners;
“reliefs from income tax” means allowances, deductions and tax credits;
“standard rate cut-off point” in relation to an employee, means the standard rate cut-off point advised by the inspector on the certificate of tax credits and standard rate cut-off point;
“standard rate of tax” means the rate of income tax known by that description and provided for in section 15 of the Act;
“tax credits” in relation to an employee means the appropriate amount of personal tax credits and general tax credits to which the employee is entitled under the Act;
“temporary tax deduction form” means any form as may be prescribed on which particulars of emoluments paid and tax deducted are to be recorded by the employer pending receipt of a tax deduction card;
“total net tax deducted” means, in relation to the emoluments paid to any employee during any period, the total tax deducted from those emoluments less any tax repaid to the employee;
“year” means year of assessment;
(2) A word or expression that is used in these Regulations and is also used in the Income Tax Acts has, except where the context otherwise requires, the same meaning in these Regulations that it has in those Acts.
	Intermediate employers.	3. (1) Where an employee works under the general control and management of a person who is not his or her immediate employer, that person (referred to hereafter in this Regulation as the “principal employer”) shall be deemed to be the employer for the purposes of these Regulations, and the immediate employer shall furnish the principal employer with such particulars of the employee's emoluments as may be necessary to enable the principal employer to comply with the provisions of these Regulations.
(2) If the employee's emoluments are actually paid to him or her by the immediate employer —
(a) the immediate employer shall be notified by the principal employer of the amount of tax to be deducted or repaid when the emoluments are paid to the employee, and shall deduct or repay accordingly the amount so notified, and
(b) the principal employer shall make a corresponding deduction or addition on making to the immediate employer the payment out of which the said emoluments will be paid.
	Liability for payment of deduction and entitlement to payment of repayment.	4. Persons who are required to make any deduction or repayment referred to in these Regulations shall, in the case of a deduction (whether or not made), be accountable for the amount of the tax, and liable to pay that amount, to the Revenue Commissioners and shall, in the case of a repayment, be entitled, if it has been made, to be paid it, or given credit for it, by the Revenue Commissioners.
	Powers of inspector.	5. Anything which is authorised or required by these Regulations to be done by the inspector shall be done by such inspector as the Revenue Commissioners may direct.
	Service by post.	6. Any notice, notification, certificate, requirement or tax deduction card which is authorised or required to be given, served, made, sent or issued under these Regulations may be sent by post.
PART 2 Register of Employers and Registers of Employees
	Register of employers.	7. (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...