Written answers
Thursday, 15 October 2009
Department of Enterprise, Trade and Employment
Business Regulation
Leo Varadkar (Dublin West, Fine Gael)
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Question 116: To ask the Tánaiste and Minister for Enterprise, Trade and Employment the position regarding her reply to Parliamentary Question No. 109 of 23 June 2009; and if she will make a statement on the matter. [36508/09]
Mary Coughlan (Donegal South West, Fianna Fail)
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My Department is charged with leading the cross-governmental drive to reduce administrative burdens on business. We are doing this in a prioritised way, drawing on the experiences of other Member States who are also involved in this international effort. Departments are currently identifying the "Information Obligations" contained in their legislation that are likely to be causing the biggest burdens for business. When the top Information Obligations have been identified, these priorities will be measured. Following this, simplification plans will be developed, detailing how the reductions are to be carried out.
Work is well advanced in my Department in measuring information obligations in company law, employment law and health and safety law. My Department has identified 34 priority information obligations across these three areas, details of which follow this reply. The priorities were identified through consultation with business groups and experts and by comparison with the results of the UK measurement exercise. It is envisaged that measurement of the 34 Information Obligations will be completed by the end of 2009. Other Departments are listing and prioritising the Information Obligations contained in the legislation under their responsibility. Measurement of priorities identified across all sectors of government will be carried out during 2010. When these measurements have been concluded, simplification plans will be developed. Following this, simplification will be carried out during 2011 and 2012.
Top Eight Company Law IOs
| No. | Obligation | Description | Reference | Compliance | Companies | Source of Initiative |
| 1 | Keeping of Books of Account | Every company must keep books of account that correctly record and explain company transactions; that enable the financial position of the company to be determined at any time; that enable the directors to ensure that annual accounts of the Company will comply with the Companies Acts and if applicable the IAS Regulations; and that will enable the company to be readily and properly audited. The books must be continuously and consistently maintained. the books should contain entries of all monies expended and received, a record of assets and liabilities, a record of goods purchased and sold, records of invoices received, statements of stock held by the company, records of services provided and invoices relating thereto. The books must give a true and fair view of the state of the companies affairs and should explain transactions. The books should be kept at the registered office or wherever the directors think fit. If kept outside the state returns must be made so that directors know the position of the company with reasonable accuracy. Books, accounts and returns must be available in an official language of the State at all reasonable times for inspection by officers of the company. Records must be maintained for 6 years. | s 202 1990 CA | ongoing | any company | |
| 2 | Abridged Accounts | Where a company annexes abridged accounts to the annual return required to be sent to the registrar under s 156 1963 CA, they must be signed as required by s 156 and also must contain a statement from the directors that they have relied on the exemptions in ss 10-12 on the grounds the company is either a small or medium sized company and also the auditors report must be sent with the return stating that it is their opinion that the directors are entitled to annex abridged accounts to the return. Such a copy of the auditors report in relation to entitlement to annex abridged accounts to the return must be certified by a director and a secretary to be a true copy of such a report. | s 18 1986 C(A)A | annual | companies availing of the exemptions under ss 10-12 of the 1986 C(A)A | The 1986 C(A)A gives effect to Directive 78/660/EEC. Note: this act does not apply to specific companies- which are laid out in s 2 1986 C(A)A |
| 3 | Annual General Meetings | A company must hold a general meeting as its annual general meeting once a year. It is necessary that a meeting which is to be the AGM must be specified as such in any of the notices calling it. . | s 131(1) 1963 CA | annual | all | |
| 3 | Annual General Meetings | If a general meeting is deemed to be an annual general meeting by resolution, then the company must forward a copy of the resolution to the registrar of companies within 15 days | s 131(3)(4)(5) 1963 CA | annual | all | |
| 3 | Length of Notice for Calling Meetings | An AGM requires 21 days notice in writing; any other meeting which is not an AGM or a meeting for the passing of a special resolution- 14 days notice in writing if the company is not either private or unlimited, 7 days notice in writing if the company is private or unlimited. Note that notice means clear notice- ie exclusive of both the day on which the notice is served and also the day of the meeting. | s 133 (1) 1963 CA; see also Sch 1 Table A Part 1 (51) 1963 CA; Sch 1 Table A Part II (4); Schedule 1 Table C (8) 1963 CA; Sch 1 Table E Part II (4) 1963 CA; see also s 38 1983 C(A)A | recurring | all | |
| 3 | Notice Of Meetings | Every notice of a meeting of a company must state that members who are entitled to attend and vote can also appoint a proxy to speak and vote in his/her stead. It must be clear that the proxy need not be a member. | s 136 (3) 1963 CA | recurring | any company having a share capital. | |
| 3 | Notice Of Meetings | Where notice of a meeting is given to the company for the purpose of a resolution requiring extended notice, then the company must give its members notice of the meeting, or if not practicable shall give notice by means of an advertisement in a daily newspaper circulating in the area or by other means allowed in its articles, at least 21 days before the meeting. | s 142 (1) 1963 CA | on event | all | |
| 4 | Minute Books | Every company must enter minutes of all general meetings, meetings of directors and meetings of committees of directors, in books kept specifically for minutes. | s 145 (1) 1963 CA; Sch 1 Table A Part 1 (89) 1963 CA | ongoing. | all | |
| 4 | Minute Books | The Director can require the production of the minute books maintained under s 145 (1) for inspection and can also take copies of the contents of the books. Companies and officers of the company are under a duty to facilitate the director here. | s 145 (3A) 1963 CA | on event | all | |
| 4 | Minute Books | Minute books of any general meeting of the copy must be kept at the registered office of the company and must be available for inspection by any member without charge for at least two hours a day during business hours. A member can request a copy of any such minutes and is entitled to such a copy within 7 days of the request on payment of a small fee. | s 146 (1)(2) 1963 CA | ongoing | all | |
| 5 | Register of Members. | Every company is obliged to maintain a register of its members which must include their names, addresses, the shares they hold, the amount paid or agreed to be paid on the shares of each member, the date at which person became a member, the date at which any person ceased to be a member. These details must be entered within 28 days of the agreement with the company to become a member, or within 28 days of the company's registration in the case of a subscriber to the memorandum. Regarding the date at which a person ceases to be a member, this must be entered within 28 days of a person ceasing to be a member. If a company has converted shares into stock and given notice to the registrar, then the register of members must also show the amount of stock each member holds instead of the amount of shares. | s 116 (1)(2)(3)(4) 1963 CA | ongoing | all | |
| 5 | Register of Members. | The company must keep the Register of Members at its registered office, or at another company office if that is where the work of making it up is done or if a third party maintains the register for the company, it may be kept at their office. However the company cannot keep the register of members outside the state. The company must also give the registrar notice of the place where the register of members is kept and also of any change in that place. However no notice is required where the register has at all times since its creation been kept at the company's registered office. | s 116(5)(6)(7)(8) 1963 CA | ongoing | all | |
| 6 | Register of Directors and Secretaries. | Every company must maintain a register of directors and secretaries at its registered office. It should detail the directors' names, address, date of birth, nationality, occupation, and any other directorships of bodies corporate held, or which have been held by him. Details should include directorships held in the last ten years, but need not include companies which are wholly owned within the same group. Secretaries' names and addresses should be detailed. Note: Any changes should be entered within 14 days and the registrar of companies must also be notified. (Form B10) Note: The register must be kept open for inspection for at least 2 hours in each day by any member of the company without charge, and by any other person on payment of a small fee. Any person can request a copy of the register on payment of a small fee, the company must furnish that copy within 1- days of their request. | s 195 1963 CA | ongoing. | all | |
| 7 | Notice of Directors on all Business Letters | Companies must detail the name, any former name and nationality (if not Irish) of every Director on any business letter where the company name appears. (The Minister can grant exemptions) | s 196(1) 1963 CA | ongoing. | any company registered under the 1963 or 1908 Act unless registered before 23/11/1916, any company registered outside the State but with an established place of business in the state unless established before 23/11/1986, any company licensed under the Moneylenders Act 1933. | |
| 8 | Substantial Contracts etc with Directors and others to be disclosed in accounts. | Where a holding company prepares group accounts under s 150 1963 CA they must contain details of 1) any transaction or arrangement of a kind described in s 31 1990 CA entered into by the company/subsidiary for a person who was at the time a director, director of the holding company or a connected person; 2) any agreement by the company or its subsidiary to enter into any such transaction for a person who was at the time a director, director of the holding company or a connected person; 3) any other transaction with the company or subsidiary in which a person who was at the time a director, director of the holding company and who had a material interest in the transaction either directly or indirectly. Note: This excludes transactions and arrangements between one company and another in which a director is only interested by virtue of being a director; contracts of service between a company and one of its directors or a director of its holding company or one of its subsidiaries; a transaction not entered into during the relevant period and any transaction made before the commencement of this section. Note: ss 42 and 43 detail the particulars to be included where s 41 applies. Note: Arrangements mentioned in s 32(2) are excluded. See s 45 1990 CA. | s 41(1)(6)(7) 1990 CA; see also ss 42 and 43 and 45 1990 CA | on event | companies preparing group accounts under s 150 1963 CA; excludes a company which is a holding company of a bank. | |
| 8 | Substantial Contracts etc with Directors and others to be disclosed in accounts. | Where a company prepares accounts other than a holding company such accounts must contain details of 1) any transaction or arrangement of a kind described in s 31 1990 CA entered into by the company/subsidiary for a person who was at the time a director, director of the holding company or a connected person; 2) any agreement by the company or its subsidiary to enter into any such transaction for a person who was at the time a director, director of the holding company or a connected person; 3) any other transaction with the company or subsidiary in which a person who was at the time a director, director of the holding company and who had a material interest in the transaction either directly or indirectly. Note: This excludes transactions and arrangements between one company and another in which a director is only interested by virtue of being a director; contracts of service between a company and one of its directors or a director of its holding company or one of its subsidiaries; a transaction not entered into during the relevant period and any transaction made before the commencement of this section. Note: ss 42 and 43 detail the particulars to be included where s 41 applies. Note: Arrangements mentioned in s 32(2) are excluded. See s 45 1990 CA. | s 41(2)(6)(7) 1990 CA; see also ss 42 and 43 and 45 1990 CA | on event | any company preparing accounts other than a holding company, excludes a company which is a holding company of a bank. |
Top Eleven Employment Law IOs
| No. | Obligation | Description | Reference | Compliance | Businesses | Source of Initiative |
| Industrial Relations Acts 1946 to 2004 | ||||||
| 1 | Posting of Notices | An employer of any workers shall post in the prescribed manner such notices as may be prescribed for the purpose of informing them of any matter related to an employment regulation order affecting such workers. | s49(2) 1946; see also s7 1976 | on event | Does not apply to employers with regard to agricultural workers. Applies to all other employers. | Irish Legislature |
| National Minimum Wage Act 2000 | ||||||
| 2 | Records | An employer shall keep such records as are necessary to show that each of his or her employees is being paid not less than the minimum hourly rate of pay to which he or she is entitled in accordance with this Act. The records shall be kept at the premises or place where his or her employee works or, if the employee works at two or more premises or places, the premises or place from which the activities that the employee is employed to carry on are principally directed. The records shall be retained for at least 3 years from the date of their making. | s22(1) 2000 | on event | all | Irish Legislature |
| 3 | Statement of Average Hourly Rate of Pay | An employer shall, upon request from an employee, within 4 weeks after receiving the employee's request, give to the employee a written statement of the employee's average hourly rate of pay during any pay reference period falling within the 12 month period immediately preceding the request. | s23(4) 2000 | on event | all | Irish Legislature |
| 3 | Statement of Average Hourly Rate of Pay | The statement shall contain details of: (1) the reckonable pay components paid or allowed to the employee, (2) the working hours of the employee calculated, (3) the average hourly pay actually paid or allowed to the employee, (4) the minimum hourly rate of pay to which the employee is entitled. | s23(4) 2000 | on event | all | Irish Legislature |
| 3 | Statement of Average Hourly Rate of Pay | The statement shall be signed and dated by or on behalf of the employer. A copy shall be kept by the employer for a period of 15 months beginning on the date on which the statement was given to the employee. | s23(5) 2000 | on event | all | Irish Legislature |
| Organisation of Working Time Act 1997 | ||||||
| 4 | Records of Compliance | An employer shall keep such records, in such form, if any, as may be prescribed, as will show whether the provisions of this Act (and, where applicable, the Activities of Doctors in Training Regulations) are being complied with in relation to the employee. The records shall be retained by the employer for at least 3 years from the date of their making. | s25(1) 1997; EC(Organisation of Working Time)R 2004, Reg. 11(1) | on event | all | European (Directive 93/104/EC) |
| 4 | Records of Compliance | The records shall be kept at the premises or place where his or her employee works or, if the employee works at two or more premises or places, the premises or place from which the activities that the employee is employed to carry on are principally directed or controlled. | s25(1) 1997; EC(Organisation of Working Time)R 2004, Reg. 11(1) | on event | all | European (Directive 93/104/EC) |
| 4 | Records of Compliance | The records shall contain details of compliance with regard to: (1) daily rest periods, (2) rests and intervals at work, (3) weekly rest periods, (4) payment for Sunday work, (5) weekly working hours, (6) nightly working hours, (7) entitlement to, and times and pay for, annual leave, (8) entitlement to, and rate of pay for, public holidays, (9) payment of any holidays or public holidays compensation owing at the time of cesser of employment. | Ss11-16 and Ss19-23 1997 | on event | all | European (Directive 93/104/EC) |
| 4 | Form of Record of Compliance | The records shall contain the following particulars and documents: (1) the name of each employee concerned, (2) the employee's PPS, (3) a brief statement of his or her duties as an employee, (4) a copy, as appropriate, of the statement provided to each employee concerned in accordance with the provisions of the Terms of Employment (Information) Act 1994, or any order or regulation made under that Act, that relates to him or her. | Organisation of Working Time (Records) R 2001, Reg. 3(a) | on event | all | European (Directive 93/104/EC) |
| Protection of Employees (Fixed-Term Work) Act 2003 | ||||||
| 5 | Written Statement of Employer | An employer of an employee on a fixed-term contract shall inform the employee in writing, as soon as practicable, of the objective condition determining the contract. | s8(1) 2003 | on event | all | European (Directive 1999/70/EC) |
| 5 | Written Statement of Employer | Where an employer proposes to renew a fixed-term contract, the employer shall inform the fixed-term employee in writing of the objective grounds justifying the renewal of the fixed-term contract and the failure to offer a contract of indefinite duration, before the renewal of the contract. | s8(2) 2003 | on event | all | European (Directive 1999/70/EC) |
| Terms of Employment (Information) Acts 1994 and 2001 | ||||||
| 6 | Written Statement of Terms of Employment | An employer shall, not later than 2 months after the commencement of an employee's employment with the employer, give or cause to be given to the employee a statement in writing containing the particulars of the terms of the employee's employment. | s3(1) 1994 | on event | all | European (Directive 91/533/EEC) |
| 6 | Written Statement of Terms of Employment | It shall include certain details: (1) the full names of the employee and employer, (2) the address of the employer in the State or, where appropriate, the address of the principal place of the relevant business of the employer in the State or the registered office, (3) the place of work or, where there is no fixed or main place of work, a statement specifying that the employee is required or permitted to work at various places, (4) the title of the job or nature of the work for which the employee is employed, (5) the date of commencement of the employee's contract of employment, (6) in the case of a temporary contract of employment, the expected duration thereof or, if the contract of employment is for a fixed term, the date on which the contract expires. | s3(1)(a)-(f) 1994 | on event | all | European (Directive 91/533/EEC) |
| 6 | Written Statement of Terms of Employment | It shall include certain details: (1) the rate or method of calculation of the employee's remuneration and the pay reference period for the purposes of the National Minimum Wage Act 2000, (2) that the employee may, under section 23 of the National Minimum Wage Act 2000, request from the employer a written statement of the employee's average hourly rate of pay for any pay reference period as provided in that section. | s44 National Minimum Wage Act 2000 | on event | all | Irish Legislature |
| 6 | Written Statement of Terms of Employment | It shall include certain details: (1) the length of the intervals between the times at which remuneration is paid, (2) any terms or conditions relating to- (i) hours of work (including overtime), (ii) paid leave (other than paid sick leave), (iii) incapacity for work due to sickness or injury and paid sick leave, and pensions and pension schemes, (3) the period of notice which the employee is required to give and entitled to receive (whether by or under statute or under the terms of the employee's contract of employment) to determine the employee's contract of employment or, where this cannot be indicated when the information is given, the method for determining such periods of notice, (4) a reference to any collective agreements which directly affect the terms and conditions of the employee's employment including, where the employer is not a party to such agreements, particulars of the bodies or institutions by whom they were made. | s3(1)(h)-(m) 1994 | on event | all | European (Directive 91/533/EEC) |
| 6 | Written Statement of Terms of Employment | It shall be signed and dated by or on the behalf of the employer. | s3(4) 1994 | on event | all | European (Directive 91/533/EEC) |
| 6 | Written Statement of Terms of Employment | A copy of the statement shall be retained by the employer during the period of the employee's employment and for a period of 1 year thereafter. | s3(5) 1994 | on event | all | European (Directive 91/533/EEC) |
| 7 | Notification of Changes to Terms of Employment | Whenever a change is made or occurs in any of the particulars of the statement furnished by an employer to an employee, the employer shall notify the employee in writing of the nature and date of the change as soon as may be thereafter, but not later than one month after the change takes effect, or, where the change is consequent on the employee being required to work outside the State for a period of more than 1 month, the time of the employee's departure. | s5(1) 1994 | on event | all | European (Directive 91/533/EEC) |
| 7 | Notification of Changes to Terms of Employment | Not required in relation to a change occurring in provisions of statutes or instruments made under statute or of any other laws or of any administrative provisions or collective agreements referred to in the statement. | s5(2) 1994 | on event | all | European (Directive 91/533/EEC) |
| Unfair Dismissals Acts 1977 to 2007 | ||||||
| 8 | Notification of Grounds for Dismissal | Where an employee is dismissed, an employer shall, if so requested, furnish to the employee within 14 days of the request, particulars in writing of the principal grounds for dismissal. | s9 1993 | on event | all | Irish Legislature |
| General Provisions | ||||||
| 9 | Information to Inspectors and Authorised Officers | An inspector or authorised officer may require an employer or the representative of such employer to make available to him or her any such records, documents or other information as he or she deems necessary to show compliance with the provisions of the Act. | s33(2)(c) National Minimum Wage Act 2000 | on event | all | Irish Legislature |
| 10 | " | " | s8(3)(c) Organisation of Working Time Act 1997 | on event | all | European (Directive 93/104/EC) |
| 11 | " | " | s9(1)(c) Payment of Wages Act 1991 | on event | all | Irish Legislature |
Top 15 Health & Safety Information Obligations
| No. | Obligation | Rating(Max = 81) | Reference | Business Sector | IO Category |
| 1 | Classification, packaging & labelling of chemicals | 54 | Reg 6 European Communities (Classification, Packaging, Labelling and Notification of Dangerous Substances) Regulations, 2003 to 2008 (S.I. Nos 116 of 2003, 25 of 2006, and 272 of 2008) | Manufacturing | Application or Notification to or Communication with Authority |
| 2 | Hazard warning labels | 54 | Reg 9 (3) Safety, Health And Welfare At Work (Chemical Agents) Regulations, 2001 (S.I. No. 619 of 2001) | All | Signs & Notices |
| 3 | Record of inspections of work equipment | 54 | Reg. 30 of the Safety, Health and Welfare at Work (General Application) Regulations 2007 (S.I. No. 299 of 2007) | All | Registers & Records |
| 4 | Register of reports of examination of lifting equipment | 54 | Reg. 54(2)(a) of the Safety, Health and Welfare at Work (General Application) Regulations 2007 (S.I. No. 299 of 2007) | All | Registers & Records |
| 5 | Registration of chemicals | 54 | Chemical Act 2008 (Number 13 of 2008) and TITLE II Chapter 1 of EC Regulation (EC) No 1907/2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) | Manufacturing | Application or Notification to or Communication with Authority |
| 6 | Safety and Health Plan for construction projects | 54 | Reg. 16 of the Safety, Health and Welfare at Work (Construction) Regulations 2006 (S.I. No. 504 of 2006) | Construction | Plan or Procedure or Risk Assessment |
| 7 | Safety data sheets for chemicals | 54 | Chemical Act 2008 (Number 13 of 2008) and Article 31 of EC Regulation (EC) No 1907/2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) | All | Notice to or Communication with other parties |
| 8 | Safety statement | 54 | S.20 of the Safety, Health and Welfare at Work Act 2005 | All | Plan or Procedure or Risk Assessment |
| 9 | Confirmation of the verification of construction workers certificates | 36 | Reg. 25 (2)(b) of the Safety, Health and Welfare at Work (Construction) Regulations 2006 (S.I. No. 504 of 2006) | Construction | Application or Notification to or Communication with Authority |
| 10 | Information for pregnant employees or those that have recently given birth | 36 | Reg. 152 of the Safety, Health and Welfare at Work (General Application) Regulations 2007 (S.I. No. 299 of 2007) | All | Communication or Training |
| 11 | Notification of injuries or death | 36 | Reg. 59 of the Safety, Health and Welfare at Work (General Application) Regulations 1993 (S.I. No. 44 of 1993) | All | Application or Notification to or Communication with Authority |
| 12 | Record of notification of accident or dangerous occurrence | 36 | Reg. 17 (1)(e) of the Safety, Health and Welfare at Work (Construction) Regulations 2006 (S.I. No. 504 of 2006) | Construction | Registers & Records |
| 13 | Risk assessmentSAFETY STATEMENT (#13) | 36 | S.19 of the Safety, Health and Welfare at Work Act 2005 | All | Plan or Procedure or Risk Assessment |
| 14 | Safety File | 36 | Reg. 8(1) of the Safety, Health and Welfare at Work (Construction) Regulations 2006 (S.I. No. 504 of 2006) | Construction | Registers & Records |
| 15 | Written procedures for demolition operations on a construction site | 36 | Reg. 94 of the Safety, Health and Welfare at Work (Construction) Regulations 2006 (S.I. No. 504 of 2006) | Construction | Plan or Procedure or Risk Assessment |
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