Income Tax (Employments) (No. 2) Regulations, 1960

• Jurisdiction: Ireland
• Citation: IR SI 166/1960
• Year: 1960

S.I. No. 166 of 1960.

INCOME TAX (EMPLOYMENTS) (No. 2) REGULATIONS, 1960.

The Revenue Commissioners, in exercise of the powers conferred on them by sections 6 , 9 , 11 and 14 of the Finance (No. 2) Act, 1959 (No. 42 of 1959), hereby make the following Regulations: 1. These Regulations may be cited as the Income Tax (Employments) (No. 2) Regulations, 1960. 2. The Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ), are hereby amended by the insertion after Part VI of the Part set out in the Schedule to these Regulations.

SCHEDULE.

PART VII.

Special Provisions for Casual Employees.

Interpretation (Part VII).

47. In this Part of these Regulations—

"casual employee" means an employee who is normally employed by an employer for a period of less than a week and who receives payments of emoluments from the employer for the period of the employment, or for the services rendered, or for the period of employment and the services rendered and who is not paid weekly or by reference to fixed periods exceeding a week, but including such an employee who has other employment;

"casual employment" means employment by reference to which an employee is a casual employee;

"daily tax deduction card" has the meaning specified in paragraph (1) of Regulation 48.

Daily tax deduction card.

48. (1) Where a notice is given under paragraph (1) of Regulation 12 to a person and the Inspector has been informed by such person that he is a casual employee, the Inspector shall send to him such tax deduction card as is authorised by the Revenue Commissioners in the case of a casual employee (in this Part of these Regulations referred to as a daily tax deduction card).

(2) Where a casual employee has other employment, the total of the amounts of the tax-free allowances stated on the daily tax deduction card and on the certificate of tax-free allowances issued in respect of such other employment shall not exceed the total amount of the tax-free allowances on the notice of determination of the amount of tax-free allowances.

(3) A casual employee to whom a daily tax deduction card has been sent shall, on the occasion of a period of casual employment, give the card to the employer and the employer shall return the card to him at the end of such period.

Deduction and payment of tax in case of casual employee.

49. (1) On the occasion of any such payment of emoluments as is referred to in Regulation 8 to a casual employee in respect of whom the employer holds a daily tax deduction card, the employer shall deduct tax, by reference to the rate of tax for the year, with due regard to any earned income relief, on the excess (if any) of the gross emoluments paid over the appropriate amount of the tax-free allowances shown in the daily tax deduction card and shall record in the appropriate space of the daily tax deduction card—

(a) the employer's registered number;

(b) the gross amount of the emoluments;

(c) the daily amount of tax-free allowances stated on the daily tax deduction card;

(d) the taxable emoluments;

(e) the amount of tax (if any) deducted on making the payment.

(2) In the calculation and deduction of the tax to be deducted as aforesaid, the employer shall be deemed to have complied with this Regulation if he calculates and deducts tax to the nearest shilling below the amount which would otherwise be deductible, but any consequent under-deduction shall be taken into account by the Inspector in determining the amount of the casual employee's tax-free allowances for a later year.

(3) The employer shall not be required to make a repayment of tax previously deducted from emoluments paid to a casual employee which were earned in his or a former employment.

(4) The employer shall on every Saturday send to the Collector a return showing in respect of every casual employee to whom he made any such payment of emoluments as is referred to in Regulation 8 at any time during the week ended on the previous Wednesday—

(a) the employee's name and address;

(b) his official tax reference number as shown on his daily tax deduction card;

(c) the amount of the emoluments paid each day to him during that week;

(d) the daily amount of tax-free allowances stated on his daily tax deduction card;

(e) the amount of tax (if any) deducted from such emoluments; and

(f) where he was previously employed by the employer during the same year of assessment, his cumulative emoluments.

(5) The employer shall send to the Collector, with the return required by paragraph (4) of this Regulation, a remittance for the amount of the tax deducted, and credit shall be given to the employee for such tax and any tax overpaid shall be refunded to him.

(6) The Collector shall give the employer a receipt on the prescribed form for the amount so remitted.

(7) Nothing in this or the next Regulation applies in relation to an employer who is for the time being authorised under Regulation 51 to make payment of tax by means of stamps.

Employer failing to pay tax in case of casual employee.

50. (1) If within nine days from the end of any week ended on a Wednesday the employer has remitted no amount of tax to the Collector under Regulation 49 for that week and the Collector is unaware of the amount, if any, which the employer is liable so to remit, the Collector may give notice to the employer requiring him to send to the...