Certified Payroll Technician – Stage 1 Detailed Syllabus

Part 1 - Employment Law

Chapter 1: Introduction to Employment Law
What is Law?; Legislation; Case Law; Joint Labour Committees; Employment Regulation Orders and Registered Employment Agreements; National Employment Rights Authority.

Chapter 2: Terms of Employment and Information Act 1994 and 2001
Main Provisions; Covered Employees; Part-Time Workers; Agency Workers; The Written Statement; Employment outside the State; Further Requirements; References; Complaints Procedure

Chapter 3: Payments of Wages Act 1991
Covered Employees; Meaning of Wages; Methods of Wage Payments; Deductions from Wages; Overpayment of Wages; Wage Deficiency Complaints; Complaints Procedure

Chapter 4: Organisation of Working Time Act 1997 – Holidays
Covered Employees; Holiday Entitlements; Calculating Holiday Pay; Public Holidays; Records; Complaints Procedure

Chapter 5: Organisation of Working Time Act 1997 – Rest and Maximum Working Time 
Main Provisions; Maximum Weekly Working Time; Night Work; Rest Breaks; Sunday Working; Zero Hours; Complaints Procedure

Chapter 6: Organisation of Working Time (Records) (Prescribed Form and Exemptions) Regulations, (S.I. No. 473 of 2001)
Main Provisions; Records to be Kept; Form OWT 1; Recording hours of attendance; Exemptions; Failure to keep records

Part II - PAYE / PRSI

Chapter 7: Revenue Administration
The Revenue Commissioners; Revenue Structure and Regional Divisions; Revenue Districts; Office of the Collector General; Revenue Sheriff and Revenue Solicitor; Direct Taxes Interpretation and International Division; Revenue Powers; Revenue Customer Service Standards.

Chapter 8: The Irish PAYE System
IThe Pay As You Earn (PAYE) System; Employer Registration System; Calculating Income Tax Liability; PPS Number; Definition of Pay; How PAYE is calculated; Personal Tax Rates; Tax Credits for 2005; Form P2; Standard Rate Cut-Off Point (SRCOP); Income Tax Calendar; Tax Deduction Cards; PAYE Calculation

Chapter 9: Calculation of Pay
Definition of Pay; Calculation of Weekly/Fortnightly/Monthly and 4 Weekly salary; Calculation of Daily Rate of Pay; Calculation of Overtime Rates; Shift Permissions; Commissions and Bonuses; Calculation of Arrears

Chapter 10: Personal Tax Credits
Personal Tax Credits; Health Expenses; Tax Relief for Expenses incurred in Employment.

Chapter 11: Operation and Calculation of PAYE
Cumulative Basis; Tax Deduction Cards; New Employee; First Employments; The Emergency Basis; Week 1/Month 1; The Temporary Basis; Week 53 

Chapter 12: The Pay Related Social Insurance (PRSI) System
PRSI Classes and Subclasses; PRSI Contributions; Employed Contributor; PRSI Exemption and Thresholds; PRSI for Job Sharers; Social Insurance Benefits; Records for PRSI purposes Health Contribution Levy; Exemptions from Health Contribution Levy; Repayment of Health Contribution Levy overpayments; PRSI and Health Contribution Levy Calculations; PRSI and Health Contribution Levy Summary

Chapter 13: Income Levy
Exemptions; Operation of the Income Levy; Gross Income liable to Income Levy; End of Year Review; Returns to be made by Employer; Forms to be Issued to Employees; Records

Chapter 14: 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 ilness; Payments without deduction of income tax

Chapter 15: Calculation Net Take Home Pay
Deductions from Pay; Practical Examples

Chapter 16: Form P45 Cessation Certificate
Completion of P45 and Income Levy Certificate; Payments made after date of cessation; Payments made to the Estate of a Deceased Employee; Income earned in one tax year but paid in the next tax year; Employee retiring on a Pension paid by the Employer; Employee retiring on a Pension paid under a new Employer Registration Number

Chapter 17: Employer's Duties
Empoloyer's duties before the beginning of the Income Tax Year; Employer's duties before the end of the Income Tax Year; P30 - monthly PAYE, PRSI and Income Levy Return; Payment by Direct Debit; Form P35 End of Year Return; Completion of Form P35L; P60 Annual Certificate; Interest, Penalties and Publication as a Tax Defaulter

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