Revenue officials regularly carry out prearranged and/or unannounced visits to business premises and may request to view a Register of Employees (or a certified copy of it) during such visits. An employer has a statutory obligation to keep and maintain a Register of Employees.
A Register of Employees must contain the following information:
- The name, address and PPSN (Personal Public Service Number) of each employee
- The date of commencement of employment for each employee
- The date of cessation of employment for each employee (where appropriate)
The register must include full time, temporary, part-time or casual employees. A copy permit of employment must also be available for inspection where applicable.
The obligation to maintain a Register of Employees is in addition to an employer’s obligation to register with Revenue for PAYE purposes.
The Register of Employees which can be kept in paper or electronic format must be kept at the normal place of employment i.e. the business premises or the main place of business of the employer.
Failure by a company to keep and maintain a Register of Employees carries a penalty of €4,000. A separate fine of €3,000 will also be imposed on the company secretary in the case where the business establishment is a company.
There have been many cases where businesses were fined a lower amount of €2,000 despite having a register but the employee register was not updated with newer employees.
Please contact our payroll department if we can assist you with the above.