Social Welfare Consolidation Act 2005 section 252

Offences in relation to employment contributions

Section 252 sets out the offences and penalties relating to employers (and certain employed contributors) who fail to pay employment contributions on time, make unauthorised deductions, manipulate payments to avoid contributions, or provide false information to evade their obligations.

• Employers commit an offence by failing to pay employment contributions on time, deducting employer contributions from an employee's pay, or manipulating payment methods or amounts to avoid contribution obligations
• Employers, their agents, or certain employed contributors who knowingly make false statements, conceal material facts, or furnish false documents to evade or reduce contribution liability also commit an offence
• Employer records of earnings and payment periods must be completed at or before the time of payment, and failure to do so is a separate offence
• Penalties on conviction range from fines of up to €13,000 (or twice the unpaid amount, if greater) to imprisonment for up to three years, and a court may also order the employer to pay all outstanding contributions to the Social Insurance Fund