REGISTER OF EMPLOYEES
The Revenue Commissioners have recently issued a reminder to employers outlining that under PAYE Regulation 8, an employer has a statutory obligation to keep and maintain a Register of Employees.
This register must include past and present employees, can be in paper or electronic format and must contain the following relevant information:
- Name, Address and PPS number of each employee
- Date of Commencement
- Date of cessation of employment where relevant
The Register (or a copy of it) must be kept either at the normal place of employment of each employee or at the employer’s main place of business.
Even if an employer has their payroll processed by a third party or uses payroll and human resources software, the onus is on that employer to keep and maintain the Register of Employees at the normal place of employment of each employee or at the employer’s main place of business.
The penalties for failing to keep and maintain a Register of Employees are quite severe. Section 987 of the Taxes Consolidation Act 1997 provides for a penalty of €4,000. Where the offending employer is a company, the secretary of that company is liable to an additional penalty of €3,000.
If you require further information, why not contact us…