(1) On or before the making of any payment of emoluments to an employee, an employer shall send a notification containing the following information relating to the payment of such emoluments to the Revenue Commissioners-
(a) the date of the payment of the emoluments,
(b) the normal pay frequency of the employee,
(c) the personal public service number of the employee,
(d) where a revenue payroll notification has been sent or made available to the employer, the number of the notification used to calculate the tax due,
(e) the cumulative standard rate cut-off point for the pay period,
(f) the cumulative tax credits for the pay period,
(g) the basis on which the tax was calculated,
(h) where an exclusion order applies, confirmation that it has been used by the employer,
(i) where the employee is a director, an indication to that effect specifying if he or she is a proprietary director within the meaning of section 472 of the Act,
(j) the employer reference being a unique staff identifier a
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