Employer’s obligation

An employer has a statutory obligation to keep and maintain a Register of employees.

Information required in Register of Employees

• the name , address and PPSN of each employee (including part-time and casual staff);
• the date of commencement of employment of each employee; and
• where relevant, the date of cessation of employment of each employee.

Place of retention of Register of Employees

The employer must keep and maintain the Register (or a copy of it) either at the normal place of employment of each employee or at the main place of business of the employer.

Revenue Powers

An authorised Revenue Officer may request that the Register of Employees be produced for examination.

Penalty

Where an employer fails to keep or maintain a Register of Employees a penalty of €4,000 can be levied. Where the employer is a company, an additional penalty of €3,000 can be levied on the company secretary. There is also a €4,000 penalty where an employer fails to produce a Register of Employees when requested by an authorised Revenue Officer.

Action Required

All employers need to have a Register of Employees and they need to update it constantly.

Revenue Commissioners

Revenue have indicated that they are commencing a project to inspect the Registers of Employees and will impose the penalties set out above for non-compliance.

Cooney Carey

We can help. Contact Eamonn Madden or Paul Kerins on (01) 677 9000.