Taxes Consolidation Act 1997 section 531AAB

Regulations

Section 531AAB empowers Revenue to make regulations for the proper implementation and administration of the universal social charge (USC), covering employer obligations, deduction and collection procedures, electronic systems, and parliamentary oversight.

• Revenue may make regulations requiring employers to register, deduct USC at the correct rates, remit USC, maintain employee registers, and produce payroll records for inspection.
• The regulations may provide for the collection and recovery of USC that has not been deducted during the year, including USC on non-employment income and amounts due from employees rather than employers.
• Employers may claim repayment of USC overpaid within four years after the end of the relevant tax year, and Revenue may make electronic systems available for employers and employees to fulfil their USC obligations.
• USC regulations apply in their own right but do not affect other appeal rights, Revenue may exempt employers from compliance where unnecessary, and regulations must be laid before Dáil Éireann.