Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. Number 559 of 2001)
19 Deduction in special cases.
[(1) This Regulation applies to —
(a) payments of emoluments made on 31 December in any year or, if that year is a leap year, on 30 or 31 December in that year, to an employee who is paid weekly, and
(b) any other payments of emoluments made to or on behalf of any employee to which the inspector directs that this Regulation shall apply.]1
(2) Regulation 17 shall not apply to payments of emoluments to which this Regulation applies, and on making any such payment the employer shall deduct therefrom—
(a) by reference to the amount of the employee's tax credits and standard rate cut-off point, the amount of tax which would have been deductible therefrom if the payment had been made on the preceding 1 January or,
(b) [Where the employee has ceased to be employed by the employer and no tax deduction card or certificate of tax credits and standard rate cut-off point is held,]2 tax in accordance with paragraph (2) of Regulation 22.
(3) On making any such payment as mentioned in paragraph (1) of this Regulation, the employer shall record either on the tax deduction card or in such other form as may be authorised by the Revenue Commissioners—
(a) the date of the payment,
(b) the gross amount of the emoluments.
(c) the amount of the appropriate tax credits and standard rate cut-off point, and
(d) the amount of tax (if any) deducted on making the payment.
(4) Where the employee has ceased to be employed by the employer and no tax deduction card is held, the particulars referred to in paragraph (3) of this Regulation, except the amounts of the tax credits and standard rate cut-off point, shall be recorded on the emergency card referred to in Regulation 22.