Payroll Course  (Level 2): Payroll Legislation

Application and detail of regulations relating to taxable Maternity & Illness Benefits, Local Property Tax, Expenses, Annual and Public Holidays,  Redundancy & Termination Payment,  and the CSO (EHECS & NES) Surveys. Updated to include the 2013 Budget changes.

Welfare Benefits (Maternity  &  Illness.... both taxable! What to do?)

When should an Employee apply?

Maximising savings to the Employee and/or the Employer

New taxable payments (how and what needs to be recorded)

Requirements of the Employer and the Employee

How to Process the relevant payments through the payroll

Understanding the Tax and PRSI implications

Example Calculations and Suggested ways of Processing Payments

Understanding the Relevant Legislation

Do’s and Don’ts for the Employee and the Employer

 

Termination and Redundancy Payments
(How to pay, and what paper work is needed!)

Statutory and Non Statutory Redundancy

Non Taxable, PRSI & USC Income Levels

How to Maximise an Employee’s Tax Exemption

How to Minimise an Employers Costs of Payment

Understanding the Relevant Legislation

Do’s and Don’ts for the Employee and the Employer

Relevant Employee & Employer Reports forms.

Annual Leave/ Public Holiday
(What are the employees entitled to?)

Annual Leave entitlement for employee’s (Full-Time, Part-Time, Casual, Job-Sharing, etc)

Sick Leave (while on Holidays!)

Employee entitlements, Working Time Act – Possible Problems, and how best to avoid them

Public Holidays entitlement for employee’s (Full-Time, Part-Time, Casual, Job-Sharing, etc)

Sick Leave (while on Holidays!)

Expenses (What can be paid? How to record them!)

Expenses that can be paid to employees

Records to be kept

Motoring and Subsistence Rates

When are expenses deemed to be income?

Round Sum Payments & Expenses paid by allowances

Local Property Tax (LPT)
(Employee / Employers Requirements)

Employee payments of LPT via payroll.

Know how and when to act. (Either the Employee OR Revenue may demand requestes payment of LPT)

Learn who is responsible for the payments (penalties for late payment)

What forms and documentation is required? (New/amended forms)

Cessation of employment (Requirements where there is an outstanding LPT charge)

When and how are the duductions to be returned to Revenue?

Required Surveys for the Company’s Statistics Office

CSO Surveys EHECS & NES (What are they? How to complete them?)

Who should fill it in and when?

Details to be included?

Payroll and non-Payroll Information.

Penalties for not completing?

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