24 Repayment during sickness and unemployment

(1) If, owing to the absence from work through sickness or other similar cause, the employee is entitled to receive no relevant emoluments on the usual pay day, the employer shall, on application being made in person by the employee or his or her authorised representative, make such repayment of USC to the employee, as may be appropriate, having regard to his or her cumulative relevant emoluments at the date of the pay day concerned and the correspond ing cumulative USC.

(2) If, owing to absence from work otherwise than as referred to in paragraph (1), the employee is entitled to receive no relevant emoluments on the usual pay day, the employer—

(a) shall make any such repayment of USC to the employee as would be appropriate under paragraph (1) if the absence from work was due to sickness, or

(b) not later than the first usual pay day on which no relevant emoluments will be payable to the employee, shall send to the Revenue Commissioners a notification of the employee’s absence from work and of the employer’s intention to make no repayment to the employee under subparagraph (a) together with a return containing the same part iculars with respect to the employee as the employer would enter on a cessation certificate if the employment had ceased on the day on which relevant emoluments were last paid to or on behalf of the employee.

(3) Where the notification and return referred to in subparagraph (b) of paragraph (2) are sent within the period specified in that subparagraph, the employer shall be relieved of the liability to make any repayment under subparagraph (a) of that paragraph.

(4) The employer shall immediately notify the Revenue Commissioners when the employee returns to work and, for the purpose of deducting or repaying USC on the occasion of any subsequent payment of relevant emoluments to or on behalf of the employee during the USC year, shall take into account the amount of any repayment which has been made under paragraph (5) of which he or she is notified by the Revenue Commissioners.

(5) (a) The Revenue Commissioners shall make any repayment that may be appropriate at any date to a person who has ceased to be employed or with respect to whom a notification and return have been sent under paragraph (2)(b) and for this purpose shall have regard to the person’s cumulative relevant emoluments at that date and the corre sponding cumulative USC.

(b) On applying for a repayment to be made under subparagraph (a), a person who has ceased to be employed shall provide the Revenue Commissioners with the copies of the cessation certificate referred to in Regulation 19(2) and such evidence of his or her unemployment as the Revenue Commissioners may require.