Income Tax (Employments) (Consolidated) Regulations, 2001 (S.I. Number 559 of 2001)
23 Emoluments not paid weekly or monthly.
Where emoluments are paid at regular intervals other than regular intervals of a week or a month, any payment of such emoluments shall be deemed for the purposes of these Regulations to be made on the date on which it would have been made if a payment had been made on the last day of the preceding year, but the employer shall record the actual date of every such payment.