Certificate in Payroll Techniques – Semester 2 (Feb 2023 – May 2023
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; Surviving Parent’s Entitlement; 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; 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.
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.
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 may be subject to change.