21. Repayment during sickness and unemployment

(1) If, owing to an absence from work through sickness or other similar cause, an employee is not entitled to receive relevant emoluments on the usual pay day, an employer shall, on application being made in person by the employee or his or her authorised representative, make such repayment of USC to the employee, as may be appropriate, having regard to his or her cumulative relevant emoluments at the date of the pay day in question and the corresponding cumulative USC.

(2) If, owing to an absence from work otherwise than mentioned to in paragraph (1), an employee is not entitled to receive relevant emoluments on the usual pay day, an employer—

(a) shall make any such repayment of USC to the employee as would be appropriate under paragraph (1) if the absence from work was due to sickness, or

(b) not later than the first usual pay day on which no relevant emoluments will be payable to the employee, shall send to the Revenue Commissioners a notification of the employee's absence from work and of the employer's intention to make no repayment to the employee under subparagraph (a).

(3) Where the notification referred to in subparagraph (b) of paragraph (2) is sent within the timeframe specified in that subparagraph, an employer shall be relieved of the liability to make any repayment under subparagraph (a) of that paragraph.

(4) On an employee's return to work, an employer shall immediately notify the Revenue Commissioners accordingly and, for the purpose of deducting or repaying USC on the occasion of any subsequent payment of relevant emoluments to or on behalf of the employee during the USC year, shall deduct USC in accordance with Regulation 19 in the absence of a revenue payroll notification being issued or made available to the employer after the employee's return to work.

(5) In the case of a person who has ceased to be employed or with respect to whom a notification has been sent under subparagraph (b) of paragraph (2), any repayment that may be appropriate at any date, having regard to the person's rate cut-off points at that date and the corresponding cumulative USC, shall be made to him or her by the Revenue Commissioners.