Syllabus - Stage 2

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Part I – Employment Law

Maternity Protection Acts 1994 and 2004
Main Provisions; Additional Provisions; Covered Employees; Statutory Maternity Leave; Maternity Benefit Entitlement; The Father’s Entitlement; Health and Safety Leave; Employment Protection during Maternity Leave; Complaints Procedure
Adoptive Leave Acts 1995 and 2005
Main Provisions; Covered Employees; Statutory Adoptive Leave; Entitlement of Adopting Father; Period of Placement; Adoptive Benefit Entitlement; Employment Protection during Adoptive Leave; Complaints Procedure
Paternity Leave and Benefit Act 2016
Main Provisions; Covered Employees; Statutory Paternity Leave; Postponement of Paternity Leave; Surviving Parents Entitlement; Paternity Benefit Entitlement; Employment Protection during Paternity Leave; Abuse of Paternity Leave; Records; Complaints Procedure.
Parental Leave Acts 1998 and 2006
Main Provisions; Covered Employees; Duration of Parental Leave; Employment Protection during Parental Leave; Non Entitlement or Abuse of Parental Leave; Force Majeure Leave; Penalisation; Records; Complaints Procedure
Carer’s Leave Act 2001
Main Provisions; Covered Employees; Duration of Carer’s Leave; Application and Approval; Employment Protection during Carer’s Leave; Termination of Carer’s Leave; Records; Complaints Procedure
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; Casual Workers; Penalisation; Protection against Penalisation; Posted Workers; Complaints
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; Complaints
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; Complaints Procedure
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; Complaints

 

 

Part II - PAYE / PRSI

PAYE, PRSI & USC Summary
Rates of Tax, Standard Rate Cut Off Points; Personal Tax Credits; Other Tax Credits; Increase or decrease in the Standard Rate Cut Off Point; Age Exemption and Marginal Relief; PRSI, USC and LPT Summary; Tax Deduction Cards and USC Deduction Cards
Benefit-in-Kind
Common Benefits-in-Kind (BIKs); Valuation Rules; Benefit-in-Kind Rules; Notional Pay; Company Cars; Company Vans; Other Vehicles; Preferential Loans; Accommodation or Premises; Medical Insurance; Creche & Childcare facilities; Goods provided by the Employer; Vouchers; Employer incurring cost of PAYE, PRSI & USC; Staff Discounts; Free Use of Company Assets; Professional Subscriptions; Third Party Benefits; Exempt Benefits; Other Benefits; BIK and Periods of Leave; Records; Revenue Returns; Form P11D
Pensions and PRSAs
Company Pension Schemes; Tax Deductible Pension Contributions; Retirement Annuity Contracts (RACs); Personal Retirement Savings Accounts (PRSAs); Payment of a Pension; Permanent Health Insurance Schemes; Taxation of Pension Lump Sums; Employer Contributions; Options on leaving employment before retirement; Benefits on Retirement; Pension Adjustment Orders
Pension Related Deduction
Who is liable to pay PRD?; Definition of a Public Servant; Public Service Body; Bodies excluded from the definition of a “Public Service Body”; PRD10 – Employment Declaration Form; PRD Exemptions; Gross Pay for PRD purposes; PRD Rates and Thresholds; Calculating PRD; Dealing with Cessations; End of Year Review; PRD Certificates; PRD Records and Reporting; PRD 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
Taxation of Short term Social Insurance Benefits
Taxation of Illness Benefit; Occupational Injury Benefit; Illness Benefit Records; Rates of Illness Benefit; Illness Benefit Notification from DSP; Taxation of Maternity, Adoptive and Health and Safety Benefit; Records
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
Attachment of Earnings Order for Maintenance Payments; Attachment of Earnings Order for Recovery of Fines; Notice of Attachment to recover Department of Social Protection overpayments or unpaid taxes due to Revenue
Expenses and Tax Free Payments
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. 


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