10. Revenue payroll notification to employer

(1) After the determination of rate cut-off points for a USC year in accordance with Regulation 8 or 9, the Revenue Commissioners shall send or make available to the employer of an employee a revenue payroll notification specifying, as appropriate,—

(a) the rate cut-off points appropriate to the employee and, where appropriate, details of cumulative relevant emoluments and cumulative USC deducted in respect of the employee’s previous employment or employments for the USC year, or

(b) that the employee is exempt from paying USC,

and, except where these Regulations otherwise provide, the details contained in the notification shall be used by the employer for the purposes of calculating the cumulative USC in respect of the cumulative relevant emoluments of the employee in accordance with Regulation 14.

(2) If it appears to the Revenue Commissioners that an employee has more than one employment, the Revenue Commissioners shall, in respect of each employment, send or make available to the employer a separate revenue payroll notification showing the rate cut-off points applicable to the particular employment, but the aggregate amount of the rate cut-off points on each such notification shall not exceed the total amount of rate cut-off points for the employee for the USC year.

(3) (a) Before the making of any payment of relevant emoluments to an employee, an employer shall ensure that, where a relevant revenue payroll notification has been sent to or made available to the employer, the information on that notification is used to calculate the USC to be deducted or repaid.

(b) For the purposes of paragraph (a), the employer shall, as appropriate, access the electronic system referred to in Regulation 5.