How do you know if your boss if paying your taxes

sea horse

Hi there,

My boss told me he's paying my PRSI and the USC but he doesn't give me payslip . He pay me by check everyweek depending on the hours I do. Is any way I can know if he's actually paying it?

Thanks

DoMyBooks

If you don't get a payslip you've no comeback with the revenue that the tax was paid.

Your legally entitled to a payslip

http://www.citizensinformation.ie/en/employment/employment_rights_and_conditions/pay_and_employment/pay_slip.html

allthedoyles

You surely have a PPS Number , so a starting point would be to register for paye anytime .

Have a look at previous years history , and check to see your earnings and tax paid .

http://www.revenue.ie/en/online/paye-anytime.html

barneystinson

DoMyBooks wrote: »

If you don't get a payslip you've no comeback with the revenue that the tax was paid.

The obligation to operate the PAYE system is on the employer. An employee is entitled to assume that the amount they are paid into their hand is net of all deductions under the PAYE regulations.

Also, the mere fact that you receive a payslip showing deductions doesn't necessarily mean that tax was paid (by the employer to Revenue), although it does indicate that it was deducted (by the employer from the employee).

dbran

Hi

Registering for PAYE anytime is probably a good idea anyway but may not be the definitive answer because it only gets fully updated when the employer files a P35 at the end of the year or files a p45 if you leave his employment.

But it may/should show that you are a registered employee with your employer even if no details of the wages paid and tax deducted will be shown.

Hope this helps

dbran

ssbob

barneystinson wrote: »

The obligation to operate the PAYE system is on the employer. An employee is entitled to assume that the amount they are paid into their hand is net of all deductions under the PAYE regulations.

Also, the mere fact that you receive a payslip showing deductions doesn't necessarily mean that tax was paid (by the employer to Revenue), although it does indicate that it was deducted (by the employer from the employee).

This is slightly misleading, while yes it is the obligation of the employer to operate the PAYE system, it is the obligation of each individual to ensure that they pay the correct amount of tax.

It is also the obligation of the employer to give you a payslip, but you have to ask for it.

Good to keep an eye on this otherwise it can mean a hearty bill at year end.

barneystinson

ssbob wrote: »

This is slightly misleading, while yes it is the obligation of the employer to operate the PAYE system, it is the obligation of each individual to ensure that they pay the correct amount of tax.

Taken from Regulation 28 of the PAYE Regulations:

(3) If the amount which the employer is liable to remit to the
Collector-General under paragraph (1) of this Regulation
exceeds the amount actually deducted by the employer from
emoluments paid during the relevant income tax month, the
Revenue Commissioners, on being satisfied that the employer
took reasonable care to comply with the provisions of these
Regulations and that the under-deduction was due to an error
made in good faith, may direct that the amount of the excess
shall be recovered from the employee, and where they so direct,
the employer shall not be liable to remit the amount of the
excess to the Collector-General.

(4) If the amount which the employer is liable to remit to the
Collector-General under paragraph (1) of this Regulation
exceeds the amount actually deducted by the employer from
emoluments paid during the relevant income tax month and the
Revenue Commissioners are of the opinion that an employee has
received his or her emoluments knowing that the employer has
wilfully failed to deduct therefrom the amount of tax which the
employer was liable to deduct under these Regulations, the
Revenue Commissioners may direct that the amount of the
excess shall be recovered from the employee, and where they so
direct, the employer shall not be liable to remit the amount of
the excess to the Collector-General.

(5) If a difference arises between the employer and the
employee as to whether the employer has deducted tax, or
having regard to Regulation 25 is deemed to have deducted tax,
from emoluments paid to or on behalf of the employee, or as to
the amount of the tax that has been so deducted or is so deemed
to have been deducted, the matter shall, for the purposes of
ascertaining the amount of any tax to be recovered from the
employee under paragraph (3) or (4) of this Regulation, be
determined by the Appeal Commissioners.


AFAIK the emboldened areas above are the only situations whereby Revenue can pursue the employee, ie the employer has made a genuine error in good faith, or the employee and employer were in collusion.

In the OP's case the first instance doesn't apply because the employer is either deducting tax or they aren't.

The second instance could apply, but there would have to be fairly compelling evidence to convince an Inspector that the employee was "knowingly" receiving their pay without having had tax deducted.

Even from a practical point of view, these types of issue tend to arise mainly in audit situations (ie a PAYE audit of the employer), so in order to go after the employee the tax inspector would be putting more work on themself (plus by grossing up the net payments made to the employee and charging this to the employer the tax yield is higher).