19A Arrears of pay.

[(1) This Regulation applies to payments of emoluments made to or on behalf of an employee after he or she has ceased to be employed by the person making the payments.

(2) On making any such payment as mentioned in paragraph (1) of this Regulation, the employer shall deduct—

(a) in the case of an employee [who ceased in the current year and]¹ in respect of whom the employer holds a certificate of tax credits and standard rate cut-off point or a tax deduction card, 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 date the employee ceased to be employed by the employer and Regulation 17 had applied, or

(b) [in the case of an employee who ceased to be employed by the employer—

(i) in the current tax year and in respect of whom no certificate of tax credits and standard rate cut off point or tax deduction card is held by the employer, or

(ii) in any tax year before the tax year in which the payment is made,

tax in accordance with paragraph (2) of Regulation 22.]²

(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 certificate of tax credits and standard rate cut-off point or tax deduction card is held, then 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.]³