Automatic Enrolment Retirement Savings System Act 2024
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Chapter 4 Further power to make regulations | ||
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Further power to make regulations | ||
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66. (1) The Minister may make regulations providing for any of the following matters: | ||
(a) the provision to the Authority by an employer, on or before making a payment of emoluments, of information in relation to payments of emoluments and contributions, and any other prescribed information or documents; | ||
(b) the provision of information to the Authority by an employer in relation to an employee where the employee’s employment with the employer begins or ends; | ||
(c) the priority to be given to the deduction of contributions under this Part over other deductions, except deductions in respect of tax, pay related social insurance or the universal social charge; | ||
(d) the payment of contributions in respect of emoluments to which section 985A of the Taxes Consolidation Act 1997 applies, or other emoluments in the form of shares or stocks, including the payment of contributions in cases where there is an insufficiency of payments of emoluments actually made; | ||
(e) the application of this Part in cases where a person is treated for the purposes of a provision of the Taxes Consolidation Act 1997 as making a payment of emoluments; | ||
(f) the application of this Part in relation to payments which are treated for the purposes of a provision of the Taxes Consolidation Act 1997 as payments of emoluments; | ||
(g) the application of this Part where an employer is treated by a provision of the Taxes Consolidation Act 1997 as making a payment of emoluments of an amount different from the amount actually paid; | ||
(h) the operation of this Part in circumstances where— | ||
(i) an employee receives emoluments in respect of employment in a trade, business, concern or undertaking, or in connection with property, or receives an annuity or pension, and | ||
(ii) there is a change in the employer from whom the employee receives the emoluments or annuity or pension; | ||
(i) the deduction and payment of contributions under this Part where emoluments in respect of an employment are paid after the end of the employment; | ||
(j) the operation of this Part in circumstances in which— | ||
(i) the electronic system put in place by the Authority for the efficient operation of this Part is not functioning or is not functioning properly at any particular time such that a person is unable to comply with an obligation under this Part, or | ||
(ii) a person is unable to use that electronic system at any particular time because of a general or partial systems failure of an internet service provider or of an electricity service provider, occurring in the general locality of or affecting the person’s place of business, | ||
or in the circumstances of a technology systems failure within the meaning given by section 983 of the Taxes Consolidation Act 1997 . | ||
(2) In subsection (1)(b), the reference to employment with the employer, in the case of an employer who pays emoluments on behalf of another person, is a reference to employment with the person on whose behalf the employer pays emoluments. |