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Income Tax (Employments) (Consolidated) Regulations, 2001 [S.I. No. 559 of 2001]Introductory TextPart 1 General (regs. 1-6)Regulation 1 Citation and commencement.Regulation 2 Interpretation.Regulation 3 Intermediate employers.Regulation 4 Liability for payment of deduction and entitlement to payment of repayment.Regulation 5 Powers of inspector.Regulation 6 Service by post or electronic communications.Part 2 Register of Employers and Registers of Employees (regs. 7-9)Regulation 7 Register of employers.Regulation 8 Register of employees.Regulation 9 Domestic employments.Part 3 Tax Credits and Standard Rate Cut-off Point (regs. 10-15)Regulation 10 Determination of appropriate tax credits and standard rate cut-off point by inspector.Regulation 11 Notice of determination of tax credits and standard rate cut-off point.Regulation 12 Objection and appeal against amount of tax credits and standard rate cut-off point.Regulation 13 Amendments of amount of tax credits and standard rate cut-off point.Regulation 14 Notice to employer of amended amount of tax credits and standard rate cut-off point.Regulation 15 Special provisions for notices and certificates.Part 4 Deduction and repayment of tax (regs. 16-27)Regulation 16 General provision for deductions and repayments.Regulation 16A Deduction of tax in respect of notional payments.Regulation 16B Tax borne by the employer in respect of notional payments.Regulation 17 Calculation and making of deduction or repayment where tax deduction card held.Regulation 17A Deduction of tax in respect of certain notional payments.Regulation 18 Subsidiary emoluments of employee paid monthly, etc.Regulation 19 Deduction in special cases.Regulation 19A Arrears of pay.Regulation 20 Change of employment where certificate of tax credits and standard rate cut-off point or tax deduction card held.Regulation 21 Death of employee.Regulation 22 Emergency basis of deduction.Regulation 23 Emoluments not paid weekly or monthly.Regulation 24 Aggregation of emoluments in non-cumulative cases.Regulation 25 Tax-free emoluments.Regulation 26 Repayment during sickness and unemployment.Regulation 27 Certificate of tax deducted.Part 5 Payment and Recovery of Tax, etc. (regs. 28-34)Regulation 28 Payment of tax by employer.Regulation 29 Payment of tax for periods greater than one month but not exceeding one year.Regulation 30 Employer failing to pay tax.Regulation 31 Return by employer at end of year.Regulation 32 Inspection of employer's records.Regulation 33 Death of employer.Regulation 34 Succession to a business, etc.Part 6 Assessment (regs. 35-40)Regulation 35 Assessment of emoluments.Regulation 36 Return of certain emoluments by employer.Regulation 37 Notification of liability.Regulation 38 Objections and appeals against assessment.Regulation 39 Recovery of underpayments.Regulation 40 Recovery of tax from employee.Part 7 Contributions by Employees to Certain Superannuation Funds and Schemes (regs. 41-42)Regulation 41 Interpretation (Part 7).Regulation 42 Deduction or repayment by reference to superannuation contribution.Part 8 Special Provisions where Employees are in Receipt of or are Entitled to Receive Certain Benefits Payable Under the Social Welfare Acts (regs. 43-44)Regulation 44 Tax due in respect of disability or injury benefit.Regulation 43 Interpretation (Part 8).Part 9 Miscellaneous (reg. 45)Regulation 45 Revocations.ScheduleGiven underExplanatory Note
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Version status: | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
Version 2 of 2

Explanatory Note

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