Under the PAYE system an employer has a statutory obligation to keep and maintain a Register of Employees.
This obligation is separate from an employer’s obligation to register with Revenue for the purposes of the PAYE system.
What is a Register of Employees?
The register of employees may be in either paper or electronic format.
It must include the following details;
Some employers may for payroll or human resources purposes hold a register of all the employees and former employees. This will be sufficient as the Register of Employees provided it contains the details listed above.
Where is the Register to be kept?
The Register of Employees must be kept either at the normal place of employment of each employee or at the main place of business of the employer.
If the employer has more than one place of business, and all the records such as staff and payroll records are held in one office for example the head office, that one location where the records are held will be accepted as being the employers main place of business for the purpose of being the place of retention of the employers Register of Employees.
Production of the Register?
On request from a Revenue officer an employer has a statutory obligation to produce the Register of Employees within a specified timeframe to that officer.
Under legislation if an employer fails to keep and maintain a Register of Employees he will be liable to a penalty of €4,000.
Louise Clarke is a Manager in OSK Tax. Contact OSK Accountants and Tax Advisers for further details on the Register of Employees.
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