26 Payment of USC by employer

(1) An employer shall remit to the Collector-General by the return filing date the amount given by the formula—

A + B–C

where,

A is all amounts of USC that the employer is liable under these Regulations to deduct from relevant emoluments paid by the employer during the relevant month,

B is any amount of USC that was not so deducted but which the employer was liable to remit in respect of that month to the Collector-General in respect of notional payments made by the employer in accordance with Regulation 14, and

C is any amounts that the employer was liable under these Regulations to repay during that month.

(2) Where a remittance made by electronic means referred to in subparagraph (b) of the definition of “return filing date” in Regulation 2(1) is not made within 23 days from the end of the relevant month, the period referred to in subparagraph (a) of that definition shall apply and have effect for the purposes of this Regulation.

(3) (a) Where, under Regulation 29 of the PAYE Regulations, the Collector-General has authorised an employer to remit to the Collector-General, within 14 days or 23 days, as the case may be, from the end of a longer period than an income tax month (within the meaning of those Regulations), the employer shall also be authorised to remit the amounts given by the formula in paragraph (1) within 14 days or 23 days of the same longer period and this paragraph and paragraphs (4) to (8) shall apply in relation to such an authorisation.

(b) For so long as the authorisation referred to in subparagraph (a) remains in force, the schedule of amounts of money referred to in subparagraph (b) of paragraph (3) of Regulation 29 of the PAYE Regulations shall also include the employer’s best estimate of his or her USC liability and the conditions referred to in the said subparagraph (b) shall, with any necessary modifications, apply to USC as they apply to income tax.

(c) Anything done under or in accordance with Regulation 29 of the PAYE Regulations in relation to income tax shall apply equally for the purposes of USC to which this Regulation applies.

(4) If the amount that the employer is liable to remit to the Collector-General under paragraph (1) exceeds the amount of the total USC deducted in respect of relevant emoluments paid by the employer during the relevant month, a Revenue officer—

(a) on being satisfied that the employer took reasonable care to comply with these Regulations and Part 18D of the Act and that the under-deduction was due to an error made in good faith, or

(b) where he or she is of the opinion that an employee has received his or her relevant emoluments knowing that the employer has willfully failed to either deduct from those emoluments or to remit in respect of those emoluments an amount of USC that the employer was liable to deduct or to remit in accordance with these Regulations,

may direct that the amount of the excess shall be recovered from the employee, and where he or she so directs, the employer shall not be liable to remit the amount of the excess to the Collector-General.

(5) If a difference arises between the employer and the employee as to—

(a) whether the employer has deducted USC, or in respect of Regulation 23 is deemed to have deducted USC, from relevant emoluments paid to or on behalf of the employee, or

(b) the amount of USC 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 USC to be recovered from the employee under paragraph (4), be determined by the Appeal Commissioners and such a determination may be made by one Appeal Commissioner.

(6) (a) If the total of the amounts that the employer was liable to repay during any month in a USC year exceeds the total of the amounts that the employer was liable to deduct during that month, the employer shall be entitled to deduct the excess from any amount that he or she is subsequently liable to remit to the Collector-General under paragraph (1).

(b) The excess referred to in subparagraph (a) may only be deducted from any amount that the employer is liable to remit to the Collector-General on or before the return filing date for the last month of that USC year and any part of that excess that is not so deducted may be recovered, on application, from the Revenue Commissioners.

(7) (a) On payment of USC, the Collector-General may send to the employer concerned a receipt in respect of the payment.

(b) The receipt referred to in subparagraph (a) may consist of—

(i) a separate receipt in respect of each such payment, or

(ii) a receipt for all such payments made within the period specified in the receipt.