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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
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AI Summary of Regulation 11 Calculation and making of deduction or repayment

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
Version 3 of 3

Regulation 11 Calculation and making of deduction or repayment

(1) On any payment of emoluments to or on behalf of an employee in respect of whom a revenue payroll notification has been sent or made available to an employer, the employer, except where these Regulations otherwise provide, shall ascertain -

(a) the cumulative emoluments of that employee in respect of the employment at the date of the payment,

(b) the cumulative gross tax for the pay period in respect of the cumulative emoluments, and

(c) the cumulative tax for the pay period.

(2)

(a) The cumulative gross tax for the pay period is calculated as follows-

(A x standard rate of tax) + (B x higher rate of tax)

where-

A is the amount of the cumulative emoluments up to and including the cumulative standard rate cut off point for the pay period (which may be nil), and

B is the amount of the cumulative emoluments that exceeds the cumulative standard rate cut off point for the pay period (which may be nil).

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