(1) If, owing to an absence from work through sickness or other similar cause, an employee is not entitled to receive emoluments on the usual pay day, an employer shall, on application being made in person by the employee or his or her authorised representative, make such repayment of tax to the employee as may be appropriate, having regard to his or her cumulative emoluments at the date of the pay day in question and the corresponding cumulative tax.

(2) If, owing to an absence from work otherwise than mentioned in paragraph (1), an employee is not entitled to receive emoluments on the usual pay day, an employer either -

(a) shall make any such repayment of tax to the employee as would be appropriate under paragraph (1) if the absence from work was due to sickness, or

(b) not later than the first usual pay day on which no emoluments will be payable to the employee, shall send, to the Revenue Commissioners a notification of the employee's absence from work and of the employer's intention to make no repayment of tax to the employee under subparagraph (a) of this paragraph.