icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Income Tax (Employments) Regulations 2018 [S.I. No. 345 of 2018]Introductory TextRegulation 1 Citation and commencementRegulation 2 InterpretationRegulation 3 Service by post or electronic meansRegulation 4 Determination of appropriate tax credits and standard rate cut-off pointRegulation 5 Objection and appeal against amount of tax credits and standard rate cut-off pointRegulation 6 Revenue payroll notification to employerRegulation 7 Amendment of amount of tax credits and standard rate cut-off pointRegulation 8 Notice to employer of amended amount of tax credits and standard rate cut-off pointRegulation 9 General provision for deductions and repaymentsRegulation 10 Notification of payment of emolumentsRegulation 10A Notification of provision of reportable benefitsRegulation 11 Calculation and making of deduction or repaymentRegulation 12 Deduction of tax in respect of notional paymentsRegulation 13 Tax borne by employer in respect of notional paymentsRegulation 14 Deduction of tax in respect of certain notional paymentsRegulation 15 Deduction in special casesRegulation 16 Arrears of payRegulation 17 Employer obligations when an employee commences or ceases employmentRegulation 18 Death of employeeRegulation 19 Emergency basis of deductionRegulation 20 Aggregation of emoluments in non-cumulative casesRegulation 21 Tax-free emolumentsRegulation 22 Repayment during sickness and unemploymentRegulation 22A Certain repayment before end of the yearRegulation 23 Inspection of employer's recordsRegulation 24 Death of employerRegulation 25 Succession to a business, etcRegulation 26 Assessment of emolumentsRegulation 27 Return of certain emoluments by employerRegulation 28 Notification of liabilityRegulation 29 Recovery of underpaymentsRegulation 30 Recovery of tax from employeeRegulation 31 Deduction or repayment by reference to superannuation contributionRegulation 32 RevocationExplanatory NoteGiven under
Page Overview
Related
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Recently generated comparisons
None generated
Print / Export options
Whole document
Selected pages
Consolidated PDF of the entire document as of 18th April 2026
Original PDF
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This document
Manage bookmarks
Search within this document
View previous searches
Share
Original source link (1)
Get page link
Share via email application

AI Summary of Income Tax (Employments) Regulations 2018 [S.I. No. 345 of 2018]

Next
Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 4 September 2018

Income Tax (Employments) Regulations 2018 [S.I. No. 345 of 2018]

Future version Amendment requiring commencement Draft proposed change
Introductory Text
Regulation 1 Citation and commencement
Regulation 2 Interpretation
Regulation 3 Service by post or electronic means
Regulation 4 Determination of appropriate tax credits and standard rate cut-off point
Regulation 5 Objection and appeal against amount of tax credits and standard rate cut-off point
Regulation 6 Revenue payroll notification to employer
Regulation 7 Amendment of amount of tax credits and standard rate cut-off point
Regulation 8 Notice to employer of amended amount of tax credits and standard rate cut-off point
Regulation 9 General provision for deductions and repayments
Regulation 10 Notification of payment of emoluments
Regulation 10A Notification of provision of reportable benefits
Regulation 11 Calculation and making of deduction or repayment
Regulation 12 Deduction of tax in respect of notional payments
Regulation 13 Tax borne by employer in respect of notional payments
Regulation 14 Deduction of tax in respect of certain notional payments
Regulation 15 Deduction in special cases
Regulation 16 Arrears of pay
Regulation 17 Employer obligations when an employee commences or ceases employment
Regulation 18 Death of employee
Regulation 19 Emergency basis of deduction
Regulation 20 Aggregation of emoluments in non-cumulative cases
Regulation 21 Tax-free emoluments
Regulation 22 Repayment during sickness and unemployment
Regulation 22A Certain repayment before end of the year
Regulation 23 Inspection of employer's records
Regulation 24 Death of employer
Regulation 25 Succession to a business, etc
Regulation 26 Assessment of emoluments
Regulation 27 Return of certain emoluments by employer
Regulation 28 Notification of liability
Regulation 29 Recovery of underpayments
Regulation 30 Recovery of tax from employee
Regulation 31 Deduction or repayment by reference to superannuation contribution
Regulation 32 Revocation
Explanatory Note
Given under
Next