Annual Update Day

Our Annual Payroll Update Day will provide delegates with a comprehensive update on the relevant changes to PAYE, PRSI, USC and employment law introduced in Budget 2024 and Finance (No. 2) Bill 2023. In addition, this Update Day will cover the main changes affecting the ongoing operation of payroll to include any proposed changes for the coming years.

We are engaging with Revenue in relation to Enhanced Reporting Requirements, and while the coming weeks will be a busy time for Revenue, they hope to have a speaker available to attend as many of our Annual Update Days as possible to discuss this topic and address your questions.

Course Presenter

This course is being delivered by IPASS payroll consultants who have unrivalled knowledge and experience in the operation and calculation of the PAYE system.

CPD/CPE Hours

Attendance at this seminar may qualify for CPD/CPE hours for members of the Institute of Chartered Accountants in Ireland, the Association of Chartered Certified Accountants, the Institute of Certified Public Accountants in Ireland, the Irish Taxation Institute, the Law Society; Accounting Technicians Ireland and other professional bodies.

Timetable

Courses run online from 10.00am – 1.00pm and face to face courses will run from 10.00am – 4.30pm.

Course Fees

Online Courses:

IPASS Member: €275. 00

Non Member: €350. 00

Face to Face Courses:

IPASS Member: €300.00.

Non Member: €380.00.

The following topics will be covered on the day:

Budget 2024 and Finance (No. 2 ) Bill 2023 changes to include:

Changes in SRCOPs and Tax Credits
Changes to USC Rates and Cut-Off Points
BIK on employer provided vehicles
Changes to the tax treatment of Share Options

New Mortgage interest tax relief
New Landlord tax relief
Increase in PRSI rates and Social Welfare Benefits
And much more!

Enhanced Reporting Requirements – are you ready for 1 January 2024?

Delegates will be provided with a comprehensive analysis of the new ERR reporting requirements.
What benefits/payments must be reported?
An explanation of the various sub–categories of travel and subsistence expenses, whether vouched or unvouched.

What are the rules governing the payment of tax free expenses?
What checks will Revenue be performing on the ERR submissions?
What can employers do to prepare for ERR?

Income Tax, USC & PRSI Issues to include:

Obligation on employers to register second and subsequent employments with Revenue
End of year obligations and transition to 2024
Inclusion of PEPP contributions on Payroll Submission
Increase in the upper age limit for PRSI exemption

Rules regarding payment of examination awards tax free
Pan European Personal Pensions
Employee Contribution towards Company Car
Employed v Self-Employed – the key questions outlined in the Dominos case!

Employment Law Update to include:

Increase in Statutory Sick Leave
Increase in the National Minimum Wage
Introduction of leave for medical care purposes and domestic violence leave

Increase in Parent’s leave
Update on Employment Regulation Orders and Sectoral Employment Orders
The Pay Transparency Directive – an overview of the main provisions

Pensions and Auto Enrolment to include:

Reform of the State Pension (Contributory) from 1 January 2024

Auto Enrolment to be introduced in 2024 – who will be enrolled and employer obligations

Public Sector

Changes to the Public Sector sick pay scheme

If you work in payroll, HR or Accounts, this course is essential for you.

This seminar will be presented by an IPASS Payroll Consultant who specialises in the area of employment taxation. All attendees will be provided with a comprehensive handout which will act as an invaluable reference document.

The Annual Update Days are scheduled to run from 10am to 4.30pm in each venue, with the online option being delivered over 2 half days, as follows:

Course Fees

	IPASS Member	Non Member
Face to Face	€300	€380
Online	€275	€350

Dublin North

Wed 8th Nov

FULL

Dublin West

Tues 7th Nov

FULL

Cork

Mon 13th Nov

FULL

Kilkenny

Thurs 9th Nov

FULL

Online

Thurs 16th & Fri 17th Nov

FULL

Galway

Wed 15th Nov

FULL

Dublin City

Wed 22nd Nov

FULL

Dublin South

Mon 20th Nov

FULL

Wexford

Tues 28th Nov

BOOK ONLINE

Limerick

Fri 24th Nov

FULL

Athlone

Wed 6th Dec

FULL

Online

Wed 29th & Thurs 30th Nov

FULL

Online

Tues 16th & Wed 17th Jan

BOOK ONLINE

Online

Thurs 7th & Fri 8th Dec

FULL