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Register of Employees

PAYE Regulation 8 requires an employer to maintain in paper or electronic format a register of all employees to include:

  • name, address and Personal Public Service Number (PPSN) of each employee;
  • date of commencement of each employee;
  • date of cessation of employment, as relevant.

The register must include details for all employees including casual, part time and temporary employees. 

Penalties may be imposed for failing to keep and maintain the Register or failure to produce a copy on request and revenue officers have the power to carry out unannounced visits to workplaces are well as pre-arranged inspections.

Further information is available in the attached Revenue Summary sheet (PDF format).

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