I am informed by the Revenue Commissioners that in accordance with normal practice all employers were issued with 2013 tax credit certificates for their employees in mid-December 2012. This consisted of almost 2.3 million certificates. These certificates are issued as a priority to employers to ensure that they have the correct tax credit details upon which to base tax deductions from the first pay dates in the new year. I am further informed by the Revenue Commissioners that, according to their records, all employer copies of tax credit certificates for 2013 have issued and they are not aware of, nor have they been informed of, any problems encountered by employers in obtaining details of the correct tax credits for their employees for this year. The Deputy should be aware that the vast bulk of employee certificates are issued to employers electronically via ROS, which is Revenue's Online Service.
Where an employer has not received new tax credit certificates for 2013 for their employees, the PAYE & USC Regulations provide that they should base the PAYE and USC deductions on the specific tax credits and the tax and USC rate bands that operated for each employee during the previous year, in this case for 2012, and that they should continue to do so until they obtain the 2013 tax certificates. If the Deputy has the case of a specific employer in mind, the Revenue Commissioners advise me that if details are supplied they will have the matter looked into immediately.
