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The Pension Related Deduction (PRD), more commonly known as the Pension Levy has been in operation for over 4 years and the regulations, which are the rules for the operation of the PRD, have not yet been finalised. However, the Department of Finance which is responsible for the operation of the Pension Levy have published draft regulations which set out the complete working of the PRD system as proposed. These regulations contain a great amount of detail which every employer who has to operate the PRD must be aware of.  



  • Anyone who is responsible for who works in a public sector payroll department
  • Anyone who has to deal with the complexities of operating the Pension Related Deduction (Pension Levy) and or the Universal Social Charge (USC)
  • Anyone who is responsible for the operation of the PRD or the USC
  • Anyone who needs to understand how the PRD and the USC operate and the obligations of employers in relation to either or both.  


Management and staff, who are responsible for the operation of PRD and the USC cannot be expected to handle such complex issues without the benefit of dedicated training.   

The course will include a detailed explanation of the Pension Levy. It will examine the draft regulations and the relevant legislation governing the operation of the Pension Levy. The regulations deal with each of the following subjects: 


Who is liable to pay PRD and who is exempt?

  • Payments to which the PRD applies
  • Relevant PRD deductions to be made from payroll
  • Adjustments, repayments and recoupments within a year, etc.
  • Calculation of PRD on the cumulative basis for 2013
  • Estimating relevant deductions by certain public service bodies
  • Bringing payments of relevant deductions to account
  • Record keeping relating to relevant persons' pension-related deductions
  • Returns by employers
  • Declarations by a relevant person
  • Statement of relevant deduction to relevant persons
  • PRD documentation which needs to be completed including the PRD10 declaration to be completed by every employee including forms PRD30, PRD35
  • What is a form PRD45M, PRD45S, PRD60M, PRD60R, PRD60S & PRD12A?
  • What is a "subsidiary employment"? 
  • The duties of the main employer in relation to subsidiary employments and end of year PRD reviews to be carried out by main employers.  


The Universal Social Charge (USC) was introduced in January 2011 and it is a constant source of queries. This course will include a detailed explanation of the duties of employers in relation to the operation of the USC and will address the following topics:


  • Universal Social Charge (USC) the General Provisions
  • Treatments of medical card holders
  • Exemptions from the Universal Social Charge
  • Calculation of the USC on the cumulative basis for 2013
  • Occupational Pensions subject to the Universal Social Charge
  • Should I pay the Universal Social Charge on travel expenses, etc.?
  • Overpayments and refunds
  • USC and pension lump sums
  • Employer responsibilities
  • Penalties and interest charges for employer
  • Records should employer/pension providers keep regarding the USC
  • End of the year adjustments to be carried out by employers
  • Treatment of back pay, holiday pay & multiple employments
  • Rates of USC payable and treatment of employees/pensioners aged 70 years and over
  • Cessation of employment
  • Universal Social Charge and exclusion orders
  • Week 53
  • Documentation, returns and records  


This course will be presented by professional tax consultants with unrivalled knowledge and experience of the operation of the Pension Levy and the USC. Apart from delivering a thorough and comprehensive course on the operation of these schemes they will also highlight the most common areas in which problems arise.  Questions are welcomed on all aspects of the operation of the Pension Levy and the USC and a comprehensive manual will be supplied to each delegate, which will act as a valuable reference document  

Delegates will be provided with excellent course material which can be used as an invaluable reference document and all delegates are provided with free access to our 30 day telephone helpline service following their attendance.


CPD/CPE Hours  
Attendance at this seminar may qualify for 7 CPD/CPE hours for members of the Institute of Chartered Accountants in Ireland, the Association of Chartered Certified Accountants, the Institute of Certified Public Accountants in Ireland, the Irish Taxation Institute, the Law Society and the Accounting Technicians in Ireland and other professional bodies.


Courses run from 10.00am - 4.30pm - tea/coffee on arrival, mid-morning & mid-afternoon and lunch will be provided


Course Fees

1 delegate: €335.00
2 delegates: €600.00
Additional delegates:  €225.00


 10% discount for IPASS members.


Contact Information

  • The Irish Payroll Association
  •   IPASS House,
    H4 Centrepoint Business Park,
    Oak Road, Dublin 12
  •   (01) 4089100
  •   (01) 4089102
  • Contact US


IPASS is the leading provider of Payroll and VAT training in Ireland. We offer a range of courses and qualifications, including PAYE, PRSI, USC & LPT, UK Payroll, VAT, Employment Law, PSWT and Relevant Contracts Tax.

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