21 Emergency basis of deduction

(1) Until an employer receives a certificate of rate cut-off points in respect of an employee from the Revenue Commissioners, the employer shall, on making any payment of relevant emoluments to or on behalf of the employee, deduct USC from all such payments at the highest rate specified in ^[1]>column (2) of the Table^<[1][1]>column (2) of Part 1 of the Table^<[1] to section 531AN of the Act unless Regulation 19(4)(c)(ii) applies.

(2) The employer shall record the following particulars in relation to every payment of relevant emoluments referred to in paragraph (1):

(a) the date of payment;

(b) the amount of relevant emoluments;

(c) the rate at which USC was deducted;

(d) the amount of USC deducted on making the payment.

(3) On making any payments of relevant emoluments to or on behalf of an employee after a certificate of rate cut-off points in respect of the employee has been received by the employer, the employer shall comply with Regulation 15 and, for this purpose—

(a) any cumulative relevant emoluments notified to the employer in the certificate of rate cut-off points shall be treated as if they represented relevant emoluments paid by that employer, and

(b) the cumulative USC before the first payment of relevant emoluments is made to or on behalf of the employee after the certificate of rate cut-off points is received shall be taken to be the aggregate of any cumulative USC notified to the employer in that certificate and any USC that the employer was liable to deduct from the employee’s relevant emoluments under paragraph (1).

(4) Where paragraph (1) applies in respect of an employee and the employer ceases to employ the employee before a certificate of rate cut-off points in respect of that employee is received, the employer shall immediately send a cessation certificate to the Revenue Commissioners on which the 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) 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.

(5) The employer shall make 3 copies of the cessation certificate referred to in paragraph (4) and send them to the employee on the date the employment ceases.

(6) 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.

(7) On receipt of the copies of the cessation certificate the new employer—

(a) shall comply with subparagraph (a) of paragraph (4) of Regulation 19, and

(b) until the certificate of rate cut-off points is received from the Revenue Commissioners in respect of that employee, shall comply with the said paragraph (4).

(8) 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 relevant emoluments are paid outside the State.