105. Deputy Willie Penrose asked the Minister for Finance the legislative basis underpinning the obligation for employers to provide employees with their P45s upon cessation of employment; if there is any mechanism to compel employers to provide employees with this important document; the penalties that are attached to employers who fail to comply with their statutory obligations; and if he will make a statement on the matter. [28102/15]

Summary

105. Deputy Willie Penrose asked the Minister for Finance the legislative basis underpinning the obligation for employers to provide employees with their P45s upon cessation of employment; if there is any mechanism to compel employers to provide employees with this important document; the penalties that are attached to employers who fail to comply with their statutory obligations; and if he will make a statement on the matter. [28102/15]

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• Tax Code

  xml · EN · 9 July 2015

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