10 Notification of payment of emoluments

(1) On or before the making of any payment of emoluments to an employee, an employer shall send the following information relating to the payment of such emoluments to the Revenue Commissioners—

(a) the date of the payment of the emoluments,

(b) the normal pay frequency of the employee,

(c) the personal public service number of the employee,

(d) where a revenue payroll notification has been sent or made available to the employer, the number of the notification used to calculate the tax due,

(e) the cumulative standard rate cut-off point for the pay period,

(f) the cumulative tax credits for the pay period,

(g) the basis on which the tax was calculated,

(h) where an exclusion order applies, confirmation that it has been used by the employer,

(i) where the employee is a director, an indication to that effect specifying if he or she is a proprietary director within the meaning of section 472 of the Act,

(j) the employer reference being a unique staff identifier assigned to the employee by the employer which may not be changed where the employer has not already included the employee's personal public service number in a prior submission,

(k) the employment identifier being a unique identifier assigned to the employment of an employee by an employer where the particulars being sent include the employee's personal public service number,

(l) the gross pay of the employee,

(m) the amount of the emoluments after such deduction as is provided in Regulation 31,

(n) the amount of notional payment included in the emoluments, but excluding amounts referred to in section 985A(1A) of the Act,

(o) the amount referred to in section 985A(1A) of the Act included in the emoluments,

(p) the amount of a perquisite of the kind mentioned in section 112A(2) of the Act included in the emoluments,

(q) the amount chargeable to tax under section 123 of the Act and included in the emoluments,

(r) the amount chargeable to tax under section 123 of the Act, but excluded from the emoluments by virtue of section 201 of the Act,

(s) the amount of any allowable contribution deducted from the emoluments consisting of—

(I) the ordinary annual contribution deducted under Regulation 31(1)(b),

(II) any other contribution deducted under Regulation 31(1)(b),

(III) the amount deducted under Regulation 31(1)(c),

(IV) the amount to be deducted under Regulation 31(1)(d), and

(V) the amount of contribution deducted under Regulation 31(1)(e),

(t) the amount of any contributions made by the employer to—

(I) a retirement benefit scheme within the meaning of Chapter 1 of Part 30 of the Act, and

(II) a personal retirement savings account within the meaning of Chapter 2A of Part 30 of the Act,

and

(u) the amount of income tax deductible or repayable.

(2) Where, in respect of a payment of emoluments, a revenue payroll notification has been sent or made available to an employer and the employer has included the number of that notification under paragraph (1)(d), the employer may omit the information required under subparagraphs (e), (f) and (g) of paragraph (1).

(3) An employer shall retain the information referred to in paragraph (1) for a period of 6 years after the end of the year to which they refer, or for such shorter period as the Revenue Commissioners may authorise by notice in writing to the employer.