Syllabus - Stage 1

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Part I – Employment Law

Introduction to Employment Law
What is law?; Legislation; Case Law; Workplace Relations Commission; Compliance Notices; Fixed Payment Notices; Complaints Procedure; Fines Act 2010.
Terms of Employment (Information) Act 1994 and 2014
Main Provisions; Covered Employees; Part-Time Workers; Agency Workers; The Written Statement; Employment outside the State; Additional Terms; Further Requirements; References; Redress Provisions; Compliance Notice.
Payment of Wages Act 1991
Main Provisions; Covered Employees; Meaning of Wages; Methods of Wage Payment; Deductions from Wages; Written Statement of 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.
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.
Organisation of Working Time 1997 - Records 
Main Provisions; Records to be Kept, Form OWT1; Exemptions; Failure to keep records; 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

 

Part II - PAYE / PRSI / USC

Revenue Administration & Revenue Online Service
The Revenue Commissioners; Revenue Structure; Regions and Districts; 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; Selection for Audit
The PAYE System
The Pay As You Earn (PAYE) System; Employer Registration System; Calculating Income Tax under the PAYE System; PPS Number; Commencement of Employment;  Income Tax Rates; Personal Tax Credits; Tax Credit and Universal Social Charge Certificate; Standard Rate Cut Off Point (SRCOP); Tax Deduction Cards; PAYE Calculations
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; Age Exemption and Marginal Relief.
Operation and Calculation of PAYE
Cumulative Basis; Tax Deduction Cards; New Employee; First Employment; Emergency Basis; Week 1/Month 1 (non-cumulative) Basis; Temporary Basis; Week 53
The PRSI System
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
Gross income liable to the Universal Social Charge (USC); USC Rates and Cut-off Points; Exemptions; Cumulative Basis; Week 1 Basis; New employees; First employment;Temporary Basis; 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; Income earned in one year but paid in the next year; 
Form P45 Cessation Certificate
Completion of a P45; Payments made after Date of Cessation; Payments made to the Estate of Deceased Employee; Employee retiring on a Pension paid by the Employer; Employee retiring on a Pension paid under a new Employer Registration Number; Tax Refunds when unemployed
Employer's Duties
Employer’s duties before the beginning of the Income Tax Year; Employer’s duties before the end of the Income Tax Year; Form P30 – monthly PAYE, PRSI, USC and LPT Return; Payment by Direct Debit; Form P35 - End of Year Return; Completion of Form P35L; Form P60 Annual Certificate; Interest, Estimates and Penalties; Records

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