Pádraig Mac Lochlainn
Ceist:116 Deputy Pádraig Mac Lochlainn asked the Minister for Finance if he will confirm the action employees can take to be issued with a P45, when a company has ceased trading. [11462/11]
Amharc ar fhreagraTuesday, 17 May 2011
Ceisteanna (86)
Freagraí scríofa
I am advised by the Revenue Commissioners that it is the responsibility of an employer to issue a P45 when an employee has ceased in employment. Part 1 of the P45 is given to Revenue to notify that the employment has ceased. Parts 2, 3 and 4 are given to the employee to give to their new employer to avoid paying emergency tax, to claim a refund of tax during unemployment or to claim Social Welfare benefits.
In this instance, Revenue has requested the company to issue P45s to all employees and has also endeavoured to have P45s issued in response to inquiries from individual employees. Revenue has not received P45s (Part 1) from the company since it ceased to trade.
The company in question has been dissolved on the Companies' Register with effect from 5 March 2010. As the company is no longer a legal entity, the employees are unable to take any action to be issued with P45s and Revenue cannot institute legal proceedings for failure to file a P35 as the company was dissolved before it ceased to trade.
However, although the company did not issue P45s, Revenue was able to assist some employees in regard to claims for refund of tax during unemployment and to avoid paying emergency tax in their new employments. Former employees of the company are now encouraged to contact Revenue's Donegal District, Government Offices, High Road, Letterkenny in order to establish how Revenue might be able to assist them with tax reviews of their 2010 income and also, where possible, provide documentation to assist with claims for social welfare benefits.