Tax Liability for taxes not paid by employer

O

OverThere

Guest
Hi:

I served an apprenticeship in Ireland from 1970 to 1975.
I left Ireland in 1975.

I recently got a statement of contributions of social insurance.
It shows only 1 year of contributions paid (1970).
To get this looked at I contacted the Scope Section at the Department of Social and Family Affairs.
They asked to send them supporting documentation for them to investigate the missing contributions.

My question is:
Assuming my former employer did not pay the missing contributions, he may also have not paid income tax for me. Am I liable for any income tax?
 
Re: Tax Liability

At this stage I think it highly unlikely that Revenue would investigae your affairs for these years. However, if they did you would just need to state your case in writing. Revenue deal with people in your situation everyday (where an employer fails to return tax and PRSI liabilities). The fact that you have one years contributions shows that you were set up on record but other than the ones mentioned nothing else was paid on your behalf. This in itself would indicate that the blame lies with your employer and not with you. If you can try and obtain the info requestd by scope section but other than that I wouldn't stress too much about the tax end of things. It would be up to you to bring it to their attention!
 
Re: Tax Liability

The possibility is that your wages were below the threshold for the payment of PRSI. Changes were made in 1974 which brought many employees into the net, hence the fact that only one years payment were recorded
 
Re: Tax Liability

Even if tax wasn't paid back then it would be statute barred now and therefore unrecoverable by the Revenue.
 
Re: Tax Liability

The possibility is that your wages were below the threshold for the payment of PRSI. Changes were made in 1974 which brought many employees into the net, hence the fact that only one years payment were recorded

The payments recorded were for 1970 (my lowest earning year) but not for the subsequent higher earning years.