19 Change of employment where certificate of rate cut-off points held

(1) Where an employee, in respect of whom a certificate of rate cut-off of points is held by the employer, ceases employment with the employer, the employer shall, on the date the employment ceases, send to the Revenue Commissioners a certificate (in these Regulations referred to as a “cessation certificate”) in a form approved by the Revenue Commissioners on which that employer has entered the following particulars—

(a) the name of the employee,

(b) the date on which the employment ceased,

(c) the week in respect of which the last payment of relevant emoluments was made,

(d) if appropriate, the cumulative relevant emoluments at the date of such payment, and

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

(2) The employer shall make 3 copies of the cessation certificate and send them to the employee on the date the employment ceases.

(3) Subject to paragraph (7), immediately on commencing his or her next employment the employee shall send to the new employer 2 copies of the cessation certificate prepared by the former employer.

(4) (a) The new employer shall insert on one copy of the cessation certificate prepared by the former employer—

(i) the address of the employee,

(ii) the date on which the new employment commenced,

(iii) the rate at which the relevant emoluments will be paid, and

(iv) the frequency with which the relevant emoluments will be paid, and immediately send that copy to the Revenue Commissioners.

(b) On receipt of the copy of the cessation certificate from the new employer, the Revenue Commissioners, in accordance with Regulation 8, shall cause a determination of the rate cut-off points appro priate to the employee to be made and shall send a certificate of rate cut-off points to the new employer.

(c) Pending the receipt of the certificate of rate cut-off points referred to in subparagraph (b), the new employer—

(i) shall record—

(I) the date of payment of any relevant emoluments,

(II) the gross amount of the relevant emoluments, and

(III) as respects each date of payment of relevant emoluments, the rate cut-off points specified on the copies of the cessation certificate prepared by the former employer,

and

(ii) shall not deduct USC in accordance with Regulation 15 but, instead, shall deduct USC by reference to the aggregate of the relevant emoluments paid to or on behalf of the employee in that week by reference to the rate cut-off points specified on the cessation certificate prepared by the former employer.

(d) When the new employer receives the certificate of rate cut-off points referred to in subparagraph (b), he or she shall deduct USC in accordance with Regulation 15 and, for this purpose—

(i) the aggregate of the cumulative relevant emoluments paid to or on behalf of the employee referred to in paragraph (1) from the beginning of the USC year to the date of commencement of employment with the new employer specified on that certificate

and the relevant emoluments paid by that new employer before receipt of the certificate, and

(ii) the aggregate of the cumulative USC deducted from the relevant emoluments referred to in clause (i) specified on the certificate and USC, if any, deducted by that new employer before receipt of the certificate,

shall be deemed, respectively, to be the cumulative relevant emoluments paid, and the cumulative USC deducted, by him or her.

(5) Where the copies of the cessation certificate prepared by the former employer show that the last payment of relevant emoluments was in the USC year preceding that in which the new employment commences, the new employer shall comply with paragraph (4) with the modification in relation to subparagraph (d ) of that paragraph that he or she shall not record, or have regard to, the cumulative relevant emoluments and cumulative USC shown on the cessation certificate.

(6) Where the copies of the cessation certificate prepared by the former employer show that the last payment of relevant emoluments was in a USC year earlier than the year preceding that in which the new employment commences, the new employer shall comply with subparagraphs (a) and (c)(i) of paragraph (4) but—

(a) shall, instead, deduct USC from each payment of relevant emoluments made by him or her to the employee, and keep records, as if those payments had been payments to which Regulation 21 applied, and

(b) in relation to subparagraph (d ) of paragraph (4), shall not record, or have regard to, the cumulative relevant emoluments and cumulative USC shown on the cessation certificate.

(7) If the new employer ceases to employ the employee before he or she receives the certificate of rate cut-off points referred to in subparagraph (b) of paragraph (4), he or she shall comply with paragraphs (1) and (2) as if that certificate of rate cut-off points had been sent to him or her, but, for the purposes of completing the cessation certificate—

(a) the cumulative relevant emoluments shall be taken to be the aggregate of the cumulative relevant emoluments shown on the cessation certificate prepared by the former employer and the gross relevant emoluments paid by the new employer, and

(b) where particulars of the cumulative USC are required, that USC shall be taken to be the aggregate of the cumulative USC shown on the cessation certificate prepared by the former employer and any USC deducted by the new employer.

(8) If the employee objects to the disclosure to the new employer of his or her cumulative relevant emoluments—

(a) paragraph (3) shall not apply,

(b) the employee shall provide 2 copies of the cessation certificate to the Revenue Commissioners before commencing his or her new employment, and

(c) the Revenue Commissioners shall send to the new employer a certificate of rate cut-off points in respect of the employee not stating the employee’s cumulative rate cut-off points or cumulative relevant emoluments and direct that Regulation 22 shall apply to all payments of relevant emoluments that the new employer makes to or on behalf of the employee.

(9) Retirement on pension shall not be treated as a cessation of employment for the purposes of this Regulation if the relevant emoluments are paid by the same employer both before and after the retirement.