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Universal Social Charge Regulations 2011

18 Arrears of pay

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

(2) Where this Regulation applies, on making any such payment of relevant emoluments, the employer shall—

(a) in the case of an employee—

(i) who ceased to be employed by that employer in the same USC year in which those emoluments are paid, and

(ii) in respect of whom the employer holds a certificate of rate cutoff points,

deduct USC by reference to the rate cut-off points that would have applied to the payment if those emoluments had been paid on the date the employee ceased to be employed by the employer and Regulation 15 had applied,

or

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

(i) in the same USC year in which those emoluments are paid and in respect of whom no certificate of rate cut-off points is held by the employer, or

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

deduct USC in accordance with Regulation 21(1).

(3) Where an employer pays such relevant emoluments as are referred to in paragraph (1) and details of those emoluments were not included on the cessation certificate sent to the Revenue Commissioners in accordance with Regulation 19(1), the employer shall immediately send to the Revenue Commissioners a return, in a form approved by the Revenue Commissioners, showing—

(a) the date of the payment,

(b) the amount of the relevant emoluments,

(c) the amount of USC (if any) deducted on making the payment,

(d) the date on which the employee ceased to be employed, and

(e) any other particulars in relation to USC that are indicated by such form or by these Regulations as being required to be entered on that form.

(4) Where this Regulation applies, on making any such payment, the employer shall record—

(a) the date of the payment,

(b) the amount of the relevant emoluments,

(c) the rate cut-off points where a certificate of rate cut-off points is held,

(d) the cumulative relevant emoluments at the date of payment that would have applied if the employee had continued to be employed by that employer,

(e) the rate applied to the cumulative relevant emoluments,

(f) the amount of USC (if any) deducted on making the payment, and

(g) the amount of USC (if any) repaid on making the payment.