17 Employer obligations when an employee commences or ceases employment

(1) Where an employee furnishes an employer with his or her personal public service number, the employer shall take all reasonable measures to establish that the number furnished is in fact the personal public service number of that employee.

(2) When an employee commences employment with an employer, the employer shall send the following particulars, relating to the employee, to the Revenue Commissioners—

(a) his or her personal public service number, or in the absence of such number?

(i) the employer reference referred to in subparagraph (j) of paragraph (1) of Regulation 10,

(ii) his or her address, and

(iii) his or her date of birth,

(b) his or her full name,

(c) the date of commencement of the employment, and

(d) the employment identifier referred to in subparagraph (k) of paragraph (1) of Regulation 10, where the particulars being sent include the employee's personal public service number.

(3) An employer shall notify the Revenue Commissioners of the date of cessation of employment of an employee no later than the date of cessation.