Dáil Éireann Debate, Tuesday - 16 April 2013
200. Deputy Michael McCarthy asked the Minister for Finance the options open to a person (details supplied) in County Cork who has been unable to obtain their P45 from their former employer; and if he will make a statement on the matter. [16393/13]
Amharc ar fhreagraI 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 avoid paying emergency tax in a new employment, to claim a refund of tax during unemployment, and/or to claim Social Welfare benefits. If an employee does not get a P45 when leaving, he or she should ask the employer for one and repeat the request if necessary. If the employer still fails to give the P45, the employee should notify his or her local Revenue office that he or she has failed, after several attempts, to get a P45 and Revenue will quickly take up the matter with the employer. The taxpayer in question contacted Revenue on 8 April 2013 regarding his failure to obtain a P45. The PAYE Compliance Unit, Cork North West District, Revenue House, Blackpool, Cork is now dealing with this matter. I understand that most such cases are resolved quickly following intervention by Revenue. Where the problem persists, an employer who fails to issue a P45 may be subject to civil penalties under section 987 of the Taxes Consolidation Act 1997 for breach of the PAYE regulations, or may be charged with a Revenue offence under section 1078 of the same Act for failing, without reasonable excuse, to issue a required certificate or notification.
