“the annual rate of charge of income levy is as set out in s. 531C”
(1) An employer shall record the following particulars in respect of each employee to whom payment of relevant emoluments has been made in a year of assessment -
(a) the amount of each payment of relevant emoluments,
(b) the amount of income levy deducted from each such payment,
(c) the total amount of income levy which the employer is liable to remit in respect of each such payment, and
(d) the dates of commencement and cessation within the year of assessment of the employment of the individual, where applicable.
(2) The records specified in subsection (1) shall be in a form approved of by the Revenue Commissioners and shall be retained by employers for not less than 6 years after the end of the year of assessment to which they relate.