28 Payment of tax by employer.

[(1) Within 14 days from the end of every income tax month the employer shall remit to the Collector-General the total of—

(a) all amounts of tax which the employer was liable under these regulations to deduct from emoluments paid by the employer during that income tax month, and

(b) any amount of tax that was not so deducted but which the employer was liable, in accordance with section 985A(4) of the Act, to remit, in respect of that income tax month, to the Collector-General in respect of notional payments made by the employer,

reduced by any amounts which the employer was liable under these Regulations to repay during that income tax month.]¹

[(1A) Where a remittance referred to in paragraph (1) is made by electronic means (within the meaning of section 917EA of the Act) as are required by the Revenue Commissioners, paragraph (1) shall apply and have effect as if the reference to “14 days” were a reference to “23 days”; but where the said remittance is not made on or before the date provided for in this paragraph, this Regulation shall apply and have effect without regard to the provisions of this paragraph.]²

(2) On payment of tax, the Collector-General shall furnish the employer concerned with a receipt in respect of that payment which shall consist of whichever of the following the Collector-General considers appropriate, namely —

(a) a separate receipt on the prescribed form in respect of each such payment, or

(b) a receipt on the prescribed form in respect of all such payments that have been made within a period specified in the receipt.

[(3) If the amount which the employer is liable to remit to the Collector-General under paragraph (1) of this Regulation exceeds the amount of the total net tax deducted in relation to emoluments paid by the employer during the relevant income tax month, the Revenue Commissioners, on being satisfied that the employer took reasonable care to comply with the provisions of Chapter 4 of Part 42 of the Principal Act and these Regulations and that the under-deduction was due to an error made in good faith, may direct that the amount of the excess shall be recovered from the employee, and where they so direct, the employer shall not be liable to remit the amount of the excess to the Collector-General.

(4) If the amount which the employer is liable to remit to the Collector-General under paragraph (1) of this Regulation exceeds the amount of the total net tax deducted in relation to emoluments paid by the employer during the relevant income tax month and the Revenue Commissioners are of the opinion that an employee has received his or her emoluments knowing that the employer has wilfully failed to either deduct therefrom or to remit in respect thereof in accordance with section 985A(4) of the Principal Act an amount of tax which the employer was liable to deduct or so remit under these Regulations, the Revenue Commissioners may direct that the amount of the excess shall be recovered from the employee, and where they so direct, the employer shall not be liable to remit the amount of the excess to the Collector-General.]³

(5) If a difference arises between the employer and the employee as to whether the employer has deducted tax, or having regard to Regulation 25 is deemed to have deducted tax, from emoluments paid to or on behalf of the employee, or as to the amount of the tax that has been so deducted or is so deemed to have been deducted, the matter shall, for the purposes of ascertaining the amount of any tax to be recovered from the employee under paragraph (3) or (4) of this Regulation, be determined by the Appeal Commissioners.

(6) If the total of the amounts which the employer was liable to repay during any income tax month exceeds the total of the amounts which the employer was liable to deduct during that income tax month, the employer shall be entitled to deduct the excess from any amount which he or she is subsequently liable to remit to the Collector-General under paragraph (1) of this Regulation or to recover it from the Revenue Commissioners.

(7) A determination under paragraph (5) of this Regulation may be made by one Appeal Commissioner.