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Employer’s Obligation to Keep, Maintain & Produce a Register of Employees – Company Secretary’s Liability

Are Company Secretary’s of Irish companies aware that under the statutory obligation for Employers to keep, maintain & produce (if requested to do so by a Revenue Officer) a Register of Employees, in the event an Employers fails to meet these obligations not only is the Employer liable to a penalty  of €4,000, where that Employer is a company, the Company Secretary of that company is liable to a separate penalty of €3,000.

See Revenue Notice re Register of Employees June 2014 issued by the Revenue Commissioners.

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