13. Notification of payment of emoluments

(1) On or before the making to an employee of any payment of relevant emoluments to which these Regulations apply, an employer shall notify the Revenue Commissioners, in respect of each employee, of—

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

(b) the date of payment of the relevant emoluments,

(c) the amount of the relevant emoluments,

(d) the amount of USC deductible or repayable, and

(e) where the employee is exempt from USC, a notification to that effect.

(2) On the making of any payment of relevant emoluments to an employee, an employer shall record, where relevant—

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

(b) the amount of the relevant emoluments,

(c) the rate or rates applied to the relevant emoluments,

(d) the rate cut-off points where a revenue payroll notification is held,

(e) the cumulative relevant emoluments,

(f) the cumulative USC as determined in accordance with the formula in paragraph (2)(a) of Regulation 14, and

(g) the amount of USC, if any, deducted or repaid on making the payment of relevant emoluments.

(3) An employer shall retain the information referred to in paragraphs (1) and (2) for a period of 6 years after the end of the USC year to which it refers, or for such shorter period as the Revenue Commissioners may authorise in writing to the employer.