"I am a dedicated IPASS member and have been since my first Payroll course. I went from the Payroll Technician Certificate, to the Diploma in Payroll Management, to Annual Updates. The IPASS Book is my bible, and I keep it on a shelf beside my desk as I regularly refer to it to check different things throughout the month - including employment legislation."
Margarita Kennedy Rohan
“The IPASS Book has proved essential to providing a properly briefed payroll function in today’s rapidly changing taxation environment. We refer to it as the almanac for payroll administrators.”
Meath County Council, Payroll Department
“I find the IPASS book an invaluable reference guide for all issues relating to employment law, social welfare and taxation from the payroll point of view. I always keep a copy on my desk for referencing and use. In payroll you require knowledge in many areas, from Finance to HR to be able to complete your job to the standard that is required. The IPASS book gives payroll people quick easy access to answers that are required.”
Noel Carroll, Momentum Support Ltd
comprehensively covers the following topics
Updated for Finance Act 2017
Completely up to date, and encompasses all of the recent changes in relation to PAYE, PRSI, USC, PRD and Employment Law. It includes material on the employment status of individuals and the Earnings, Hours and Employment Costs Survey (EHECS) required by the Central Statistics Office, etc. The Book is written by two of the country's leading experts in the field. Where possible, the book is written in plain English making it an invaluable resource and this book should be present on every Payroll, HR and Finance Manager's desk. Guaranteed to pay for itself over and over again.
Terms of Employment (Information) Acts 1994 to 2014; Payment of Wages Act 1991; National Minimum Wage Acts 2000 and 2015; Organisation of Working Time Act 1997; Protection of Employees (Part-Time Work) Act 2001; Protection of Employees (Fixed-Term Work) Act 2003; Protection of Young Persons (Employment) Act 1996; Protection of Employees (Temporary Agency Work) Act 2012, Maternity Protection Acts 1994 and 2004; Paternity Leave and Benefit Act 2016; Adoptive Leave Acts 1995 and 2005; Parental Leave Acts 1998 and 2006; Carer’s Leave Act 2001; Juries Act 1976; Employment Equality Acts 1998 to 2015; Minimum Notice and Terms of Employments Acts 1973 to 2005; Redundancy Payment Acts 1967 to 2014; Industrial Relations Acts 1946 to 2015; Unfair Dismissal Acts 1977 to 2015; Data Protection Acts 1988 and 2003; Safety, Health and Welfare at Work Acts 2005 to 2014, Employees (Provision of Information and Consultation) Act 2006; WRC Inspections; Employed or Self-Employed; Employment Regulation Orders and Registered Employment Agreements.
The Pension Related Deduction (PRD)
PRD was introduced by the Financial Emergency Measures in the Public Interest Act 2009. PRD applies to a public servant, employed by a Public Service employer, who is a member of a public service pension scheme, entitled to a benefit under a public service pension scheme or in receipt of a payment in lieu of membership. The IPASS Book explains the operation of the PRD to include the Cumulative and Week 1 Basis, payments which are liable to PRD and those which are exempt, dealing with commencements and cessations, the treatment of PRD refunds and year end reviews. Information on the Public Service Pension Reduction (PSPR) is also included.
Pay Related Social Insurance (PRSI)
Many employers pay more PRSI than Corporation Tax each year. Yet most people simply do not understand precisely how the PRSI system works. This book explains the workings of the PRSI system and highlights many of the problems with which employers have to contend. The following areas of specific interest are comprehensively dealt with: The PRSI classification system; PRSI exemptions and repayments; Employer and Employee contributions; the PRSI Credit introduced for 2016 and subsequent tax years; Contribution weeks; Reckonable Earnings, Emoluments and Income; Calculation of PRSI contributions; Insurable and non-Insurable employments, Modified Contributors and Excepted Self Employed Contributors; Employee benefits; Company directors; PRSI for employees working abroad; PRSI for foreign nationals working in Ireland; Jobsplus Initiative; PRSI and Family Employments; Voluntary Contributions and Application of PRSI to Share Based Remuneration.
The Universal Social Charge (USC)
The IPASS book includes a comprehensive explanation of the operation of USC to include the Cumulative, Week 1, Temporary and Emergency Basis of USC. It outlines the income liable to USC; the USC exemption status and conditions which must be met in order to avail of the reduced rates of USC. The book also explains the operation of USC in a Week 53 payroll.
Pay As You Earn (PAYE) System
This section of the book explains the workings of the PAYE system and contains clear and concise examples, which help to highlight many of the most common issues and some of the less well known and understood areas of PAYE. The book also contains practical advice, which can not only save employers and employees a significant amount of money, but which can also minimise problems which employers may encounter on a Revenue compliance intervention. Each of the following areas of interest is comprehensively covered: Personal taxation; The PAYE system; Revenue administration and ROS; Employer Registration System; Operation and calculation of PAYE; Personal Tax Credits and Reliefs; Deductions from pay; Commencements; First Employment; Change of Employment; Cumulative, Week 1, Temporary and Emergency Basis; Week 53; Cessations; Revenue returns; Pensions and PRSAs; Pay for tax purposes; Payments not regarded as pay for tax purposes; Treatment of expenses; Motor expenses; Subsistence allowances; Inducement payments; Relocation and removal expenses; Tax free payments; Benefit-in-Kind; Company cars; Preferential loans; Share based remuneration; Other benefits; Taxable short term Social Insurance benefits; Taxable long term Social Insurance benefits; Residence in Ireland for income tax purposes; Attachment of Earnings Orders and Notices of Attachment; Termination payments; Revenue audits and compliance interventions; Compliance Code for PAYE Taxpayers; Company Directors; Local Property Tax.