S.I. No. 66/1999 - Income Tax (Employments) Regulations, 1999

THE REVENUE COMMISSIONERS, in exercise of the powers conferred on them by section 986 of the Taxes Consolidation Act, 1997 , (No. 39 of 1997), hereby make the following regulations:

1. (1) These Regulations may be cited as the Income Tax (Employments) Regulations, 1999.

(2) These Regulations shall, subject to Regulation 4 of these Regulations, come into operation on the 12th day of March, 1999.

2. In these Regulations “the Principal Regulations” means the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ).

3. As respects the year 1998-99 and subsequent years of assessment, the Principal Regulations are hereby amended—

(a) in Regulation 30(1), by the substitution of “46 days” for “nine days”, and

(b) in Regulation 35(1), by the substitution of “46 days” for “25 days” (inserted by the Income Tax (Employments) Regulations, 1978 ( S.I. No. 377 of 1978 )).

4. Regulation 31 of the Principal Regulations is hereby amended, as on and from the 6th day of April, 1999, by the substitution of the following paragraph for paragraph (2):

“(2) On payment of tax, the Collector shall furnish the employer concerned with a receipt in respect of that payment; such a receipt shall consist of whichever of the following the Collector considers appropriate, namely—

(a) a separate receipt on the prescribed form in respect of each such payment, or

(b) a receipt on the prescribed form in respect of all such payments that have been made within a period specified in the receipt.”.

GIVEN this 12th day of March, 1999.


Revenue Commissioner.


(This note is not part of the Instrument and does not purport to be a legal interpretation.)

These Regulations amend the existing PAYE Regulations which provide that:

(1) an employer must—

(a) within 9 days from the end of the tax year (i.e. 14 April), give to every employee from whom tax was deducted a certificate of his/her emoluments, tax-free allowances and net tax deductions, and

(b) within 25 days (i.e. by 30 April), send to the Collector-General returns showing emoluments paid to each employee and the total net tax deducted.

Both of these timescales are now being extended to 46 days after the end of the tax year. (i.e. to 21st May).

(2) the Collector-General must issue a receipt to an employer in respect of each individual remittance made by the employer.

This obligation to issue individual receipts is now being removed and is being replaced, as on and from the 6th April 1999, by an obligation to issue a notification of receipt which will be done by the issue of either a receipt in respect of each remittance or a periodic statement of payments which will reflect all payments made by an employer in a particular period.