Certificate in Payroll Techniques – Semester 2 (Sept 2020 – Dec 2020)

Maternity Protection Acts 1994 and 2004
Main Provisions; Additional Provisions; Covered Employees; Maternity Leave and Additional Maternity Leave; Maternity Benefit Entitlement; The Father’s Entitlement; Health and Safety Leave; Employment Protection; Redress Provisions.

Adoptive Leave Acts 1995 and 2005
Main Provisions; Covered Employees; Adoptive Leave and Additional Adoptive Leave; Entitlement of Adopting Father; Adoptive Benefit Entitlement; Employment Protection; Redress Provisions.

Paternity Leave and Benefit Act 2016
Main Provisions; Covered Employees; Paternity Leave; Postponement of Paternity Leave; Surviving Parent’s Entitlement; Paternity Benefit Entitlement; Employment Protection; Abuse of Paternity Leave; Records; Redress Provisions.

Parent’s Leave and Benefit Act 2019
Main Provisions; Covered Employees; Parent’s Leave; Postponement of Parent’s Leave; Surviving Parent’s Entitlement; Parent’s Benefit; Employment Protection; Records; Redress Provisions.

Parental Leave Acts 1998 to 2019
Main Provisions; Covered Employees; Duration of Parental Leave; Employment Protection; Non Entitlement or Abuse of Parental Leave; Force Majeure Leave; Penalisation; Records; Redress Provisions.

Carer’s Leave Act 2001
Main Provisions; Covered Employees; Duration of Carer’s Leave; Application and Approval; Employment Protection; Carer’s Benefit Entitlement; Income Tax, PRSI and USC Implications; Termination of Carer’s Leave; Right to Return to Work; Records; Redress Provisions.

Protection of Employees (Part-Time Work) Act 2001
Main Provisions; Covered Employees; Comparable Employee, Overtime for Part-Time Workers; Holiday and Public Holiday Entitlements; Less Favourable Treatment of Part-Time Workers; Penalisation; Protection against Penalisation; Posted Workers; Redress Provisions.

Protection of Employees (Fixed-Term Work) Act 2003
Main Provisions; Covered Employees; Comparable Permanent Employee; Overtime and Holiday Entitlements for Employees on Fixed-Term Contracts; Less Favourable Treatment of Fixed-Term Employees; Objective Conditions Affecting a Fixed-Term Contract; Renewing Fixed-Term Contracts; Employer’s Obligations; Protection against Penalisation; Redress Provisions.

Protection of Young Persons (Employment) Act 1996
Main Provisions; Covered Employees; Minimum Age for Employment; Excluded Employees; Maximum Weekly Working Hours & Rest Breaks; Employer’s Health and Safety Obligations; Records to be kept by Employer; Offences and Penalties; Redress Provisions.

Protection of Employees (Temporary Agency Work) Act 2012
Main Provisions; Covered Employees; Basic Working and Employment Conditions; Equal Pay; Equal Conditions of Employment; Successive Temporary Assignments; Obligations on the Hirer; Offences; Penalisation; Redress Provisions.

Income Tax, PRSI & USC Summary
Rates of Tax, Standard Rate Cut Off Point (SRCOP); Personal Tax Credits; Other Tax Credits; Increase or Decrease in the SRCOP; Age Exemption and Marginal Relief; PRSI, USC and LPT Summary; Tax Deduction Cards and USC Deduction Cards.

Taxation of Benefits-in-Kind
Common Benefits-in-Kind (BIKs); Valuation Rules; Benefit-in-Kind Rules; Deduction of Tax in respect of Notional Pay; Company Cars; Company Vans; Electric Vehicles; Other Vehicles; Preferential Loans; Accommodation; Medical Insurance; Creche & Childcare facilities; Goods provided by the Employer; Vouchers; Employer incurring cost of Income Tax, PRSI & USC; Staff Discounts; Free Use of Company Assets; Professional Subscriptions; Third Party Benefits; Exempt Benefits; Other Benefits; Form P11D; Reporting of Notional Pay in a Payroll Submission; Records.

Pensions and PRSAs
Company Pension Schemes; Personal Retirement Savings Accounts (PRSAs); Retirement Annuity Contracts (RACs); Tax Deductible Pension Contributions; Employer Contributions; Options on Leaving Employment Before Retirement; Payment of a Pension; Pension Adjustment Orders; Benefits on Retirement; Taxation of Pension Lump Sums; Permanent Health Insurance Schemes.

Additional Superannuation Contribution (ASC)
Who is liable to pay ASC?; Definition of a Public Servant; Public Service Body; Bodies excluded from the definition of a Public Service Body; ASC10 – Employment Declaration Form; ASC Exemptions; Pensionable Pay for ASC purposes; ASC Rates and Thresholds; Calculating ASC; Dealing with Cessations; End of Year Review; ASC Certificates; ASC Records and Reporting; ASC and Employee Pension Tax Relief Limits; Previous Service Recognised for Pension Purposes; Payment in lieu of Membership of a Public Service Pension Scheme; Payslips; Public Service Pension Reduction (PSPR).

Taxation of Short term Social Insurance Benefits
Taxation of Illness Benefit and Occupational Injury Benefit; Sick Leave Records; Rates of Illness Benefit; Interaction of Illness Benefit & Employer Sick Pay Schemes; Taxation of Maternity, Adoptive, Paternity, Parent’s and Health and Safety Benefit; Interaction of Maternity Benefit & Employer Maternity Pay Schemes.

Termination Payments
Statutory Redundancy; Basic Exemption; Increased Exemption; Standard Capital Superannuation Benefit (SCSB); Calculating the Taxable Element of a Termination Payment; Tax Exemption for Retraining on Redundancy; Jobseeker’s Benefit and Redundancy/Termination Payments; Reporting Requirements; Life-time Limit on Tax Free Termination Payments; Tax treatment of Employment Law Compensation Payments.

Attachment of Earnings Order & Notice of Attachment
Attachment of Earnings Order for Maintenance Payments; Attachment of Earnings Order for Recovery of Fines; Notice of Attachment to recover Department of Employment Affairs and Social Protection Overpayments or Unpaid Taxes due to Revenue

Expenses and Tax Free Payments
Tax Relief for Expenses incurred in Employment; Reimbursement of Expenses; Round Sum Allowances; Motor Travel and Subsistence Rates; Removal and Relocation Expenses; eWorking / Home workers, Expenses of members of State/State Sponsored Committees; Tax relief for unreimbursed car expenses.

Note:  The syllabus for the period February 2021 – May 2021 is subject to change.


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