Regulations (S.I. No. 253 of 2012) have been made under section 986 of the Taxes Consolidation Act 1997 which provide that employers must register with Revenue within 9 days of making a payment of emoluments to an employee and oblige an employer to record and maintain an employee register in an electronic format or otherwise. The Regulations also oblige Revenue to keep an electronic register of employers and to notify employers that they have been registered for PAYE purposes. The making of these new Regulations are a result of the Finance Act 2012 amendments to section 986 of the Taxes Consolidation Act 1997 which provide that Revenue are entitled to make new Regulations in respect of the assessment, charge, collection and recovery of income tax on emoluments. Regulation S.I. No. 253 of 2012 is available on the Revenue website.