Taxes Consolidation Act 1997 section 988A

Register of employees

Section 988A requires every employer who pays emoluments to maintain a Register of Employees for each year.

• Any employer making payments of emoluments must keep and maintain a Register of Employees for that year.
• The register must record each employee's name, address, PPS number, and dates of commencement and (where relevant) cessation of employment.
• The register (or a copy) must be kept at the normal place of employment of each employee or at the employer's main place of business.
• The register may be kept in electronic format and must be produced to a Revenue officer on request within the time specified.