Willie Penrose (Longford-Westmeath, Labour)
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Question 193: To ask the Minister for Finance the steps a person should take who is seeking a copy of his or her P45 from his or her employer and, despite requests, whose employer has failed to furnish a copy of same to date despite it being required for the person's new employment; and if he will make a statement on the matter. [22911/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that a Form P45 is required, under PAYE regulations, to be given by an employer to an employee on cessation of employment. This form certifies the employee's pay, tax and PRSI contributions from the start of the tax year to the date of cessation and also certifies that the deductions have been made in accordance with the instructions given by Revenue. If an employee does not get a form P45 when leaving, he/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/her local Revenue Office in writing that he/she has failed, after several attempts, to get a P45 and the matter will be followed up by Revenue with the employer.

I understand that most such cases are resolved quickly following intervention by Revenue. However, if the problem persists the employer 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.