531AAB Regulations.

(1) The Revenue Commissioners may make regulations for the purposes of the proper implementation and administration of this Part, and those regulations may, in particular and without prejudice to the generality of the foregoing, include provision—

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(a) for requiring any employer who pays relevant emoluments exceeding the limit specified in section 531AM(2) to notify the Revenue Commissioners within the period specified in the regulations that that employer is such an employer;

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(a) for requiring a person who pays or proposes to pay relevant emoluments to notify the Revenue Commissioners that the person is an employer;

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(b) for requiring any employer making any payment of relevant emoluments, when that employer makes the payment, to make a deduction or repayment of universal social charge calculated by reference to such rate or rates of charge for the tax year as may be specified;

(c) for the deduction of universal social charge at whatever rate or rates are specified for a tax year in such cases or classes of cases as may be provided for by the regulations;

(d) for specifying the manner in which deductions or repayments of universal social charge are to be made from any payment of relevant emoluments made by an employer;

(e) for rendering persons who are required to make any deduction or repayment of universal social charge accountable, in the case of a deduction (whether or not made), for the amount of universal social charge deductible and liable to pay that amount to the Revenue Commissioners and entitled, in the case of a repayment, (if a repayment has been made) to be paid it, or given credit for it, by the Revenue Commissioners;

(f) for treating persons who are not employers as employers in such cases or classes of cases as may be provided for by the regulations;

(g) for the manner in which employers are to remit payments of universal social charge to the Revenue Commissioners, including remittance by electronic means, and the manner in which the Revenue Commissioners are to acknowledge such payments;

(h) for the period within which payment of universal social charge is to be remitted to the Revenue Commissioners;

(i) ^[6]>for requiring any employer making any payment of relevant emoluments to provide the Revenue Commissioners, within a period specified in the regulations, and^<[6][6]>for requiring any employer to provide to the Revenue Commissioners, prior to making any payment of relevant emoluments,^<[6] in such form as the Revenue Commissioners may approve or provide, with information in relation to payments of relevant emoluments and universal social charge deducted from such relevant emoluments, and such other information as the Revenue Commissioners consider appropriate, and in what-ever form they consider appropriate;

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(j) for requiring any employer making any payment of relevant emoluments to provide his or her employees, within a period specified in the regulations or on the occurrence of a particular event such as the cessation of an employee’s employment, and in such form as the Revenue Commissioners may approve or provide, with information in relation to payments of relevant emoluments and universal social charge deducted from such relevant emoluments;

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(k) for requiring every employer who pays relevant emoluments ^[8]>exceeding the limits specified in section 531AM(2)^<[8] to keep and maintain a register of that employer’s employees in such manner as may be specified in the regulations and, on being required to do so on receipt of a notice from the Revenue Commissioners, to deliver the register to the Revenue Commissioners within the period specified in the notice;

(l) for the production to, and inspection by, persons authorised by the Revenue Commissioners of payroll records and other documents and records for the purpose of satisfying themselves that universal social charge in respect of relevant emoluments has been and is being duly deducted, repaid and accounted for;

(m) for the collection and recovery, whether by deduction from relevant emoluments paid in any tax year or otherwise, of universal social charge in respect of relevant emoluments which has not been deducted or otherwise recovered during the tax year;

(n) for the collection and recovery, to the extent that the Revenue Commissioners consider appropriate, and the employee does not object, of universal social charge in respect of income other than relevant emoluments, which has not otherwise been recovered during the tax year;

(o) for the collection and recovery, from the employee rather than from the employer, of any amount of universal social charge that the Revenue Commissioners consider should have been deducted by the employer from the relevant emoluments of the employee;

(p) for the collection and recovery from an employee of any amount of interest and penalties due from the employee that has not otherwise been recovered;

(q) for the repayment to an employer of a payment or remittance (including part of such a payment or remittance) that is in excess of the amount of liability due and payable under this Part against which it is credited provided that a claim for such repayment is made by the employer within 4 years after the end of the tax year to which the claim applies, ^[2]>and^<[2]

(r) for appeals with respect to matters arising under the regulations that would not otherwise be the subject of an ^[3]>appeal.^<[3][3]>appeal;^<[3]

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(s) with respect to the deduction, collection and recovery of amounts to be accounted for in respect of notional payments, and

(t) for the making available by the Revenue Commissioners of an electronic system or systems to allow employers and employees to fulfil their obligations under this Chapter and regulations made under this Chapter and to allow for electronic communications between the Revenue Commissioners, officers of the Revenue Commissioners, employers, employees and other persons pursuant to obligations under those provisions and for the provision of enhancements or other changes to that system or those systems, as the case may be, and for any replacement for such system or systems.

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(2) Any reference in regulations under this section to a payment of relevant emoluments shall include a reference to an amount referred to in section 531AY as “notional emoluments”.

(3) Regulations under this section shall apply notwithstanding anything in this Part, but shall not affect any right of appeal that a person would have apart from the regulations.

(4) Notwithstanding any other provision of this section, where the Revenue Commissioners are satisfied that it is unnecessary or is not appropriate for an employer to comply with any of the regulations made under subsection (1) they may notify the employer accordingly.

(5) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next 21 days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.