Certificate in Payroll Techniques – Semester 1 (Sept 2023 – Dec 2023)
Introduction to Employment Law
What is law?; Legislation; Case Law; Workplace Relations Commission; Labour Court; Compliance Notices; Fixed Payment Notices; Complaints Procedure; Appeals Process; Fines Act 2010.
Terms of Employment (Information) Act 1994 and 2014
Main Provisions; Covered Employees; Terms of Employment; Written Statement of Terms of Employment; Probationary Period; Mandatory Training; Parallel Employment; Transition to Another Form of Employment; Employment Outside the State; Changes in the Terms of Employment; Non-Application of Certain Provisions; Additional Terms to Include in the Written Statement; Additional Requirement when Employing Young People; Records; Offences; Protection from Penalisation; Redress Provisions; Compliance Notice; References.
Payment of Wages Act 1991
Main Provisions; Covered Employees; Meaning of Wages; Methods of Wage Payment; Tips and Gratuities; Written Statement of Wages; Deductions from Wages; Overpayment of Wages; Redress Provisions; Records.
National Minimum Wage Acts 2000 and 2015
Main Provisions; Covered and Excluded Employees; Payment of less than the Minimum Wage; The Pay Reference Period; Average Hourly Rate of Pay; Reckonable Pay; Earnings in excess of the National Minimum Wage; Record Keeping; Criminal Sanction; Redress Provisions; Victimisation of an Employee; Employer in Financial Difficulty; Low Pay Commission.
Organisation of Working Time Act 1997 – Holidays
Main Provisions; Covered Employees; Holiday Entitlements; Calculating Holiday Pay; Public Holidays; Compliance Notice.
Organisation of Working Time Act 1997 – Rest and Working Time
Main Provisions; Maximum Weekly Working Time; Night Work; Sunday Working; Zero Hours Contracts; Information of Working Time; Rest Breaks, Banded Hours Provisions.
Organisation of Working Time 1997 – Records
Main Provisions; Records to be Kept, Form OWT1; Exemptions; Failure to Keep Records; Protection from Penalisation; Redress Provisions.
Juries Act 1976
Main Provisions; Covered Employees; Persons Ineligible for Jury Service; Employees as Jurors; Employment Protection during Jury Service; Length of Jury Service; Offences
Revenue Administration & Revenue Online Service
The Revenue Commissioners; Office of the Collector General; Revenue Sheriff and Revenue Solicitor; Revenue Powers; Revenue Customer Service Standards; Revenue Online Service (ROS); Benefits of ROS; Becoming a ROS Customer; Filing Returns Electronically; MyAccount for PAYE Taxpayers; Employment Detail Summary (EDS); Complete an Income Tax Return; Statement of Liability; Selection for Audit
The PAYE System
The Pay As You Earn (PAYE) System; Employer Registration; PPS Number; Commencement of Employment; Definition of Pay; Calculation of Income Tax under the PAYE System; Tax Rates and Standard Rate Cut Off Point (SRCOP); Personal Tax Credits; Multiple Employments; Income Tax Calendar; Tax Deduction Cards.
Calculation of Gross Pay
Definition of Pay; Calculation of Weekly, Fortnightly, Monthly and 4-Weekly Salary; Calculation of Daily Rate of Pay; Calculation of Overtime Rates; Shift Premiums; Commissions and Bonuses; Calculation of Arrears
Personal Tax Credits and Reliefs
Personal Tax Credits and Reliefs; Health Expenses; Tax Relief for Expenses Incurred in Employment.
Revenue Payroll Notification
Communicating with Revenue; Content of Revenue Payroll Notification; Employment ID.
Calculation of Income Tax under the PAYE System
Cumulative Basis; Tax Deduction Cards; New Employee; First Employment in a Tax Year; Emergency Basis; Week 1/Month 1 (non-cumulative) Basis; Week 53.
The Pay Related Social Insurance (PRSI) System
PRSI Classes and Subclasses; Reckonable earnings for PRSI purposes; PRSI Contribution Week; Employed Contributor; PRSI Overpayments; PRSI Refunds: Job-Sharers; PRSI Records; Summary of PRSI Classes; Jobs Plus.
Universal Social Charge (USC)
Gross income liable to USC; USC Rates and Cut-off Points; Exemptions; Cumulative Basis; Week 1 Basis; New employees; First employment in a Tax Year; Emergency Basis; Week 53
Calculation Net Pay
Deductions from Pay; Local Property Tax; Practical Examples
Pay for Tax Purposes
Payments regarded as pay for tax purposes; Payments not regarded as pay for tax purposes; Advance payments and Holiday pay; Payment due to Illness; Payments without deduction of Income Tax; Payments made after Date of Cessation; Tax Refunds when Unemployed; Recovery of an Overpayment of Wages; Basis of Assessment for PAYE Income.
Information to be included on a Payroll Submission; Definition of Pay Date, Payroll Corrections.
Returns and Payments
Monthly Return; Return Due Date and Payment Date; Payment Methods; Interest, Assessments and Penalties; Records.
Note: The syllabus for the period may be subject to change.