Employer’s obligation to keep, maintain and produce a Register of Employees
Revenue has updated the PAYE (Employers) Compliance manual and issued a Tax Briefing setting out the obligations of employers to register with Revenue as an employer for PAYE purposes; to send notification to Revenue of details of new employees and the obligation on employers to keep and maintain a Register of Employees. Penalties will apply where these obligations are not fulfilled. For further details see the Revenue website.