The IPASS Book 2011

The IPASS Book 2011

The Essential Guide to PAYE, PRSI, the USC & Employment Law in Ireland.

The most comprehensive, practical and useful book any Payroll, HR or Finance professional can refer to. 

Updated for Finance Act 2011.

Designed not just to provide information, but also to provide answers to the most common problems which arise. Completely up to date, and encompasses all of the recent changes in relation to PAYE, PRSI, Health Levy, the Universal Social Charge, the Pension Levy and Employment Law. Written by some of the country's leading experts in the field. Should be present on every Payroll, HR and Finance Manager's desk. Guaranteed to pay for itself over and over again. 

Includes additional material on Employment Law, PAYE, PRSI and USC, useful listings of Payroll, HR and Time and Attendance software suppliers, Government agencies & Departments, Revenue offices etc.

Pay As You Earn (PAYE) System 

This section of the book explains the workings of the PAYE system and contains clear and simple examples, which help to highlight many of the most common issues and some of the less well known and understood areas of PAYE. The book also contains practical advice, which can not only save employers and employees a significant amount of money, but which can also minimise problems which employers may encounter during the course of Revenue Audits. Each of the following areas of interest is comprehensively covered: 

The Irish Income Tax system; Personal taxation; Introduction to the PAYE system; Revenue administration; Employer Registration System; Operation and calculation of PAYE; The Tax Credit system; Deductions from pay; Commencements; First Employment; Change of employment; Emergency basis; Week 1 basis; Cessations; The Income Levy; Universal Social Charge; The Parking Levy; Revenue returns; Pension and PRSAs; Pay for tax purposes; Payments not regarded as pay for tax purposes; Treatment of a female employee who is widowed; Treatment of expenses; Motor expenses; Subsistence allowances; Inducement payments; Relocation and removal expenses; Tax free payments; Benefit-in-Kind; Company cars; Preferential loans; Other benefits; Maintenance payments; Attachment orders; Termination payments; Revenue audits; Appeals procedures; Revenue Charter of Rights and Pension Related Deductions (the Pension Levy); Central Statistics Office EHEC Survey. 

Pay Related Social Insurance (PRSI) System 

Many employers pay more PRSI than Corporation Tax each year. Yet most people simply do not understand precisely how the PRSI system works. This book explains the entire workings of the PRSI system and highlights many of the problems with which employers have to contend. The following areas of specific interest are comprehensively dealt with: 

Introduction to Social Insurance: The PRSI classification system; PRSI exemptions and repayments; Employee benefits; Employer and employee contributions; Contribution weeks; Rules and exemptions; Reckonable earnings; Health Contribution levy; Calculation of PRSI contributions; Taxable short term Social Welfare benefits; Taxable long term Social Welfare benefits; Company directors; PRSI for employees working abroad; PRSI for foreign nationals working in Ireland; Rulings and appeals procedure; Special incentive schemes. 

The Universal Social Charge 

The Universal Social Charge which was introduced in Finance Act 2011 will affect almost 1,000,000 people who are exempt from income tax in addition to all who those who pay income tax. The IPASS book contains a comprehensive explanation of the workings of the Universal Social Charge. It explains what exemptions are available and what conditions must be met in order to avail of lower rates of this charge. It also explains in detail how the Universal Social Charge impacts on such matters as earnings, pension contributions, termination payments and pensions for both employees and the self employed and what reliefs and exemptions are available to employees.   

Employment Law 

Terms of Employment (Information) Acts 1994 and 2001; Protection of Young Persons (Employment) Act 1996; Payment of Wages Act 1991; Organisation of Working Time Act 1997; Protection of Employees (Part-Time Work) Act 2001; Protection of Employees (Fixed-Term) Work Act 2003; National Minimum Wage Act 2000; Maternity Protection Acts 1994 and 2004; Adoptive Leave Act 1995 and 2005; Parental Leave Act 1998 and 2006; Juries Act 1976; Carer’s Leave Act 2001; Industrial Relations Act 1990 - 2004; Unfair Dismissals Acts 1997 to 2007; Minimum Notice and Terms of Employments Acts 1973 - 2001; Redundancy Payment Act 1967 - 2007; Employment Equality Act 1998 and 2004; Equal Status Act 2000 and 2004; Data Protections Acts 1998 and 2003; Safety, Health and Welfare Act 2005; Joint Labour Committee Agreement and registered Employment Agreement.

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