Taxes Consolidation Act 1997 section 988

Registration of certain persons as employers and requirement to send certain notifications

Section 988 requires persons who intend to pay emoluments to register with the Revenue Commissioners as employers, and sets out the procedures for compulsory registration, appeals, and ongoing notification obligations.

• An employer must notify Revenue of the employee's name and address and of the intention to pay emoluments, and must register with Revenue before making any payment.
• Revenue maintains an electronic register of employers and may compulsorily register a person whom it believes should be registered but has failed to do so.
• A person who is compulsorily registered may appeal to the Appeal Commissioners within 30 days; their decision is final and conclusive.
• An employer must notify Revenue of any changes to registered details and must notify Revenue within 30 days of ceasing to pay emoluments.