22 Emergency basis of deduction.

(1) If the employer makes such payments of emoluments as are referred to in Regulation 7 to or on behalf of an employee in respect of whom the employer has not received either a certificate of tax credits and standard rate cut-off point, a tax deduction card or copies of a certificate made by a former employer under paragraph (2) of Regulation 20, the employer on the occasion of the first such payment, shall immediately send to the inspector, by whom certificates of tax credits and standard rate cut-off point or tax deduction cards are [ordinarily issued to the employee]¹, a return stating the name and address of the employee, the date on which his or her employment commenced, and such other particulars as may be necessary to secure the issue to the employer of the appropriate certificate of tax credits and standard rate cut-off point or tax deduction card.

[(2) (a) Until a certificate of tax credits and standard rate cut-off point or a tax deduction card is received from the inspector, the employer, on making any payment of emoluments to or on behalf of an employee referred to in paragraph (1) of this Regulation, shall deduct tax from such payment in accordance with the following provisions of this paragraph.

(b) Subject to subparagraph (c) of this paragraph —

(i) during the period of 4 weeks, or in the case of an employee paid monthly, 1 month, from the day on which the employee first holds an employment with the employer in a year, or until the certificate of tax credits and standard rate cut-off point or a tax deduction card is received from the inspector, the employer shall deduct tax at the standard rate of tax and, where appropriate, the higher rate of tax and keep records on an emergency card on the basis that the amount of—

(I) the tax credits is an amount per week equal to one fifty-second of the basic personal tax credit specified in section 461 of the Act, as it applies for that year, or if the employee is paid monthly, an amount equal to one-twelfth of that tax credit, and

(II) the standard rate cut-off point is an amount per week equal to one fifty-second of the amount chargeable to tax at the standard rate specified in Part 1 of the Table to section 15 of the Act, as it applies for that year, or if the employee is paid monthly, one-twelfth of that amount,

and in determining the amount of any tax credits or the standard rate cut-off point under clause (I) or (II) of this subparagraph any part of a euro shall be treated as a whole euro,

(ii) if, within the period of 4 weeks or 1 month referred to in subparagraph (b)(i) of this paragraph, the employer has not received the certificate of tax credits and standard rate cut-off point or a tax deduction card, the employer shall, until a certificate of tax credits and standard rate cut-off point or a tax deduction card is received from the inspector, keep records on an emergency card and on the making of any payment of emoluments to or on behalf of the employee deduct tax on the basis that the employee's tax credits are nil and in accordance with the following provisions, that is to say —

(I) in the period of 4 weeks or, in a case where the employee is paid monthly, 1 month, commencing on the day after the end of the period mentioned in subparagraph (b)(i) of this paragraph, deduct tax at the standard rate of tax and, where appropriate, the higher rate of tax on the basis that the standard rate cut-off point is the amount referred to in subparagraph (b)(i)(II) of this paragraph, and

(II) thereafter deduct tax at the higher rate of tax

(c) In the case of an employee who first holds an employment with an employer on or after 1 January, 2003 and for whom the employer has not been provided with the employee's personal public service number, the provisions of subparagraph (b) of this paragraph shall not apply until such time as that number is provided to the employer and the employer shall, until such time, on making any payments of emoluments to or on behalf of the employee, deduct tax at the higher rate of tax and maintain records on an emergency card on the basis that the employee's tax credits are nil.

(2A) Where, for the purposes of this Regulation, an employee furnishes the employer with his or her personal public service number, the employer shall take all reasonable measures to establish that the number furnished is in fact the personal public service number of that employee.]²

(3) For the purposes of paragraph 2 of this Regulation —

(a) all employments which the employee holds with the employer in a year of assessment shall be deemed to be one employment, and

(b) that employment, notwithstanding that for a part or parts of the year the employee does not hold an employment with the employer, shall be deemed to be held for a continuous period commencing on the day on which the employee first holds an employment with the employer in that year and ending on the day on which the employee last holds an employment with the employer in that year.

(4) Where the inspector sends a certificate of tax credits and standard rate cut-off point or tax deduction card the employer shall enter on the tax deduction card or such other record as may be authorised the particulars of emoluments and tax deducted as shown on the relevant emergency card.

(5) On making payments of emoluments to or on behalf of the employee after a certificate of tax credits and standard rate cut-off point or tax deduction card relating to the employee sent under paragraph (4) of this Regulation has been received, the following provisions shall have effect for the purposes of Regulation 17 —

(a) any cumulative emoluments notified to the employer by the inspector shall be entered by the employer on the tax deduction card and shall be treated as if they represented emoluments paid by the employer, and

(b) the cumulative tax before the first of the said payments shall be taken to be the sum of any cumulative tax notified to the employer by the inspector and entered by the employer on the tax deduction card and any tax which the employer was liable to deduct from the employee's emoluments under paragraph (2) of this Regulation.

(6) (a) Where paragraph (2) of this Regulation applies and the employer ceases to employ the employee before a certificate of tax credits and standard rate cut-off point or tax deduction card in respect of the employee has been received, the employer shall immediately send to the inspector a certificate on the form prescribed for the purposes of paragraph (1) of Regulation 20 and shall make on the prescribed form [3 copies]³ of that certificate which the employer shall deliver to the employee on the date the employment ceases and the said certificate —

(i) shall not contain particulars of the cumulative emoluments or cumulative tax but shall contain particulars of the emoluments paid and tax deducted by the employer, and

(ii) shall indicate that an emergency card was in use when the employment ceased.

(b) [Immediately on commencing his or her next employment, the employee shall deliver to his or her new employer 2 copies of the certificate referred to above and the new employer shall—

(i) insert on one copy of the certificate the address of the employee, the date on which the new employment commenced, and the manner in which the payment of emoluments is made to the employee, that is to say, weekly, monthly or as the case may be some other period, and the rate of payment of the emoluments, and

(ii) immediately send that copy to the inspector by whom certificates of tax credit and standard rate cut-off point are ordinarily issued to the employee,

and paragraphs (2), (3), (4) and (5) of this Regulation shall apply as if the employee had not submitted to the new employer copies of a certificate by a former employer under paragraph (2) of Regulation 20.]⁴

(7) This Regulation shall not apply where —

(a) the employee performs the duties of his or her employment wholly outside the State, or

(b) the employee is outside the State and the emoluments are paid outside the State.

(8) In this Regulation “emergency card” means a card in the form prescribed for the purposes of this Regulation.