Workshop Aims

Day 1
The aim of this practical one-day workshop is to enable each delegate to understand the requirements of the Irish tax and PRSI system, complete a manual payroll calculation from gross pay to net pay and produce an accurate payslip.

This workshop uses an easy, step-by-step approach, ensuring that each delegate learns by example and practice how to use the various tax and PRSI tables, how to complete the different forms for employees who are starting or leaving employment, and how to handle the regular payments and deductions required.

Day 2
The aim of this practical one-day workshop is to provide a basic working knowledge of Statutory pay and leave due, together with the protection of rights whilst on leave. The processing of termination payments, Directors pay and Benefits in Kind.

Delegates are given adequate time to understand the statutory obligations of employers and the rights of employees, and their relationship with the employer's occupational sickness and maternity schemes. Delegates will benefit from clear explanations of the qualifying conditions, the method of calculation of the benefit in kind, any exemptions, tax and PRSI payable. A number of practical exercises will be completed.

Throughout the day, the tutor follows a step-by-step approach to learning, providing careful explanations, with a mixture of example and practice. Delegates will become familiar with all of the statutory rights and obligations, and learn how to calculate entitlements manually, how to complete the forms accurately, and how to reclaim the correct amounts.

Learning Objectives

Day 1

How the Irish Tax and PRSI system works

• How employers register
• Time restriction applicable

Gross Pay

• What gross pay is, how it is calculated, what additions to pay there might be, what deductions from pay are allowed, what parts of pay are subject to tax and /or PRSI, what elements of pay are treated differently for tax and PRSIs

Pay and Earnings Periods

• The effect on tax and PRSI when employees are paid weekly, fortnightly, four-weekly, monthly or casual, how to use the tax calendar

Tax Credits

• What are tax credits, how are they calculated, how are they used, the difference between cumulative and non-cumulative, what week1/month1 means, how the revenue commissioners notify tax credit changes.

Tax Bands

• Tax deduction and emergency deduction cards
• How to use, process and apply different rates and the cut off points

PRSI Letters and Rates

• What does a PRSI letter and PPS number represent, how personal circumstances, employer,earnings etc lead to the correct letter, and how it is used.
• How to select and use the correct PRSI tables to calculate the liability

New employees

• The importance of forms P45, P46, and P12A in setting up new employees, what needs to be checked on the P45, how to complete these forms

Leavers

• The forms that need to be completed
• Payments after leaving
• Employee reserving employment

Calculations

• Step-by-step calculations with examples and exercises, preparation of a manual payroll with tutor assistance

The payslip

• The makeup of a payslip, what has to be entered, who has to have one

Day 2

The workshop will cover the following subjects in some detail: -

• Statutory Maternity Pay
• Maternity Rights
• Statutory Adoption Pay
• Adoption Rights
• Fathers Leave
• Disability Benefit
• Occupational paid Leave
• Annual Leave
• Force Majeure Leave
• Unpaid Absences
• Parental Leave
• Attachment of Earnings
• Jury Service
• Terminations
• Directors pay
• Benefit in Kind
• Fines and Penalties

Workshop Conclusion

Day 1

By the end of the day, delegates will have received a practical overview of the Irish tax and PRSI system and be confident to calculate tax and PRSI manually.

Day 2

By the end of the day delegates will have received a practical overview of the Irish statutory legislation and should be confident to calculate payments and process for tax and PRSI accurately.

At the workshop each delegate will receive:

• Comprehensive course reference manual
• Applicable handouts and exercises
  
• Certificate of attendance

After the workshop delegates can benefit from:

• Free HRD & Payroll Solutions helpline
• Free emailed newsletter
  
• Free access to the ‘Tools and Resources’ area on the website
  
• No membership fee

Those who would benefit the most

This workshop has been designed to meet the needs of those with little or no experience of current Irish payroll practice. They may be completely new to payroll or returning to payroll after a couple of years break. They may have experience using a computerised payroll but little manual experience, or they may simply provide absence cover. It will also be of value to accounts, personnel/HR and IT staff who have some responsibility for the payroll operation.

* Optional Level 2 professional qualification by exam - accreditation applied for

  Highly recommended as an In-house course.

  Continuing Professional Development

Introduction to Irish Payroll Workshop