988A. Register of employees

(1) An employer who in any year makes a payment of emoluments to an employee or employees shall keep and maintain in respect of such employee or employees a register (in this Act referred to as the “Register of Employees”) for that year.

(2)An employer referred to in subsection (1) shall enter in the Register of Employees?—

(a) the name and address,

(b)the personal public service number, and

(c)the date of commencement of employment and, where relevant, the date of cessation of employment,

of each employee concerned.

(3)An employer referred to in subsection (1) shall?—

(a) keep and maintain the Register of Employees (or a copy of it)?—

(i)at the normal place of employment of each employee, or

(ii)at the main place of business of the employer,

and

(b)on being requested to do so by an officer of the Revenue Commissioners and within the period specified by that officer, produce the Register of Employees or an extract from it (or a certified copy of the Register of Employees or the extract, as the case may be,) to that officer.

(4)The Register of Employees may be kept in an electronic format.