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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 12 Deduction of tax in respect of notional payments

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2019 - onwards
Version 2 of 2

Regulation 12 Deduction of tax in respect of notional payments

(1) The obligation on an employer to deduct tax in respect of a notional payment shall have effect as an obligation to deduct tax due on that payment from any payment or payments of emoluments actually made by the employer to or on behalf of an employee on -

(a) the day the notional payment is made, or

(b) if there is no actual payment of emoluments made to the employee on that day, the earlier of-

(i) the next pay day following the day on which the notional payment is made, or

(ii) the 31 December in the year in which the notional payment is made.

(2) Where, by reason of an insufficiency of payments of emoluments actually made to or on behalf of an employee, an employer is liable to remit under section 985A(4) of the Act an amount of income tax which the employer was unable to deduct from such payments, the employer shall be liable to remit that amount of tax to the Revenue Commissioners as if the amount to be remitted had been deducted in accordance with this Regulation.

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