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You are here: HomePayroll CoursesPractical Payroll - Level 1

Payroll Course (Level 1): Practical Payroll (2014)

Application and Processing of PAYE/PRSI & the USC for the Tax Year 2014


Sourcing of Material (How to find answers)

• Listing of relevant Payroll related website and support lines

• Details of the relevant Government entities


Payroll Terminology (Speak English please!)

• Know what terms are used and how they are understood by the various government entities and payroll partners (employee & employer)


Employer Payroll Requirements (What needs to be done)

• Summary overview of the employer responsibilities and requirements and the listings of the relevant forms and their return/processing dates

• Suggested listings of records to be kept for Revenue Audits


Payments (When to charge Tax/PRSI and/or USC?)

• Taxable Income

• PRSI’able (employer & employee) Income

• USC’able Income

• Non-Taxable Income

• Round Sum Payments


Deductions Gross & Net (Deducted before or after Tax/PRSI and/or USC?)

• Pensions

• Personal Retirement Savings Accounts (PRSA’S)

• Additional Voluntary Contributions (AVC’s)

• Net Deductions


USC - Universal Social Charge (What you need to know!)

• What is the USC and how will it operate? (Cumulative/Week 1/Emergency /Exempt)

• What payments are liable? (Employer PRSAs & PHIs)

• What new and existing forms are required? (P45s)

• Changes to the employee payslip & employee record

• USC Refunds


PAYE - Pay As You Earn (Tax Explained)

• Tax Credits, Allowances & Standard Rate Cut Off Points

• Week 1/Month 1/Normal Cumulative/Emergency Tax Status

• Employee and Employer Responsibilities

• PAYE Tax Credits and Reliefs

• Tax Refunds


PRSI - Pay Related Social Insurance (What is it all about?)

• Social Insurance rates and charges

• Allocation of Employee’s PRSI Classes and Sub-Classes (A,B,C,D,H,J,K,M,S)

• Costs to both the Employee and the Employer

• PRSI Employee Refunds, Holiday Pay and Related PRSI Costs

• Contribution Weeks and the Possible Consequences

• PRSI Refunds


Reviewing a Payslip (Putting it all together!)

• Understand the layout and make up of a standard payslip

• Explaining the different calculations (PAYE, PRSI & USC)


Revenue Returns (Dotting the i’s and crossing the t’s)

• P30 Monthly Return Form

• Review End of Year forms, P60’s, P35’s

• How best to run the EOY process

• Week 53 what it means and when does it apply, (53 Tuesdays in 2013!).


Starters & Leavers (Where it all starts and ends!)

• Know how to process the P45 for Starters (P45 Part3/P46) and Leavers (P45 Part1).

• Know when to file a P46, and/or Form 12A.


Please note the course content maybe subject to change, when possible advance notice shall be issued.


Payroll Matters Ltd,

Arena House, Arena Road,

Sandyford Business Park, Dublin 18

Tel: 01-2101967 / Email:

Training Dates

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