icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Income Tax (Employments) Regulations 2018 [S.I. No. 345 of 2018]Introductory TextRegulation 1 Citation and commencementRegulation 2 InterpretationRegulation 3 Service by post or electronic meansRegulation 4 Determination of appropriate tax credits and standard rate cut-off pointRegulation 5 Objection and appeal against amount of tax credits and standard rate cut-off pointRegulation 6 Revenue payroll notification to employerRegulation 7 Amendment of amount of tax credits and standard rate cut-off pointRegulation 8 Notice to employer of amended amount of tax credits and standard rate cut-off pointRegulation 9 General provision for deductions and repaymentsRegulation 10 Notification of payment of emolumentsRegulation 10A Notification of provision of reportable benefitsRegulation 11 Calculation and making of deduction or repaymentRegulation 12 Deduction of tax in respect of notional paymentsRegulation 13 Tax borne by employer in respect of notional paymentsRegulation 14 Deduction of tax in respect of certain notional paymentsRegulation 15 Deduction in special casesRegulation 16 Arrears of payRegulation 17 Employer obligations when an employee commences or ceases employmentRegulation 18 Death of employeeRegulation 19 Emergency basis of deductionRegulation 20 Aggregation of emoluments in non-cumulative casesRegulation 21 Tax-free emolumentsRegulation 22 Repayment during sickness and unemploymentRegulation 22A Certain repayment before end of the yearRegulation 23 Inspection of employer's recordsRegulation 24 Death of employerRegulation 25 Succession to a business, etcRegulation 26 Assessment of emolumentsRegulation 27 Return of certain emoluments by employerRegulation 28 Notification of liabilityRegulation 29 Recovery of underpaymentsRegulation 30 Recovery of tax from employeeRegulation 31 Deduction or repayment by reference to superannuation contributionRegulation 32 RevocationExplanatory NoteGiven under
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 9th January 2025
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 4 September 2018 - onwards

Introductory Text

The Revenue Commissioners, in exercise of the powers conferred on them under sections 985A and 986 of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby make the following Regulations:

PreviousNext