8.00 Registration / Tea & Coffee
9.00 Main Sponsor: Simon Garvey, Irish Country Manager, Zellis Ltd
9.15 Chairman's Address
9.30 PAYE Moderinsation
Sinead Sweeney, Change and Communications Manager, Revenue Commissioners
Now that PAYE Modernisation has been introduced, Revenue representatives will bring us up to date on how this new system has been operating from a Revenue perspective.
11.00 Break for Tea/Coffee
11.30 Revenue Commissioners
Maura Conneely, PAYE Planning and Support Services
Maura Conneely will present an update on recent and proposed developments in the operation of PAYE and USC to include the new Revenue Divisions, recovery of an overpayment of wages, week 53 for 2019 and Section 985B settlements for 2019. Revenue will also provide a panel to answer a range of questions from delegates on all aspects of the operation of PAYE and USC.
12.00 Break Out Session A
Global Payroll - Inbound Employees to Ireland
Ken Killoran, Tax Director - Employment Tax and Global Mobility Services, Mazars
Where foreign employees are working in Ireland, Irish PAYE and PRSI implications can arise for either the foreign employer or the local Irish entity. Despite new Revenue guidance in 2018, this area can be problematic in practice for employers. Ken will cover the potential Irish payroll tax pitfalls for foreign employers sending short term assignees to work in Ireland, on-boarding actions for employers before and after an assignee arrives in Ireland, Special Assignee Relief Programme (SARP) and some potential immigration and social security issues that employers should consider in terms of Brexit.
Employment (Miscellaneous Provisions) Act 2018
Derek Ryan, Barrister at Law
Derek will outline the main principles of the Employment (Miscellaneous Provisions) Act 2018 and how this Act affects many employers. The Act deals with the very topical area of zero-hour contracts. The impact this new legislation will have on employers will also be discussed.
Public Sector Payroll- An Update
Ciaran Doherty, Technical Manager, IPASS
Ciaran will provide an update on public sector payroll, specifically the operation of Additional Superannuation Contribution (ASC) and public sector pensions. The presentation will look at the definition of pensionable pay, consider which pension scheme an employee should be assigned to and what treatment should be applied on commencement and cessation of employment.
12.45 Break for Lunch
2.00 Qualifying for the State Pension
Gwen Reddy, Senior Client Relationship Manager, Irish Life
As many employees rely on the State Pension to support them when they retire, everyone should be aware of the changes to the criteria in order to qualify for the State Pension that the Department of Employment Affairs & Social Protection (DEASP) will be introducing. Do you know what the Average Contributions v Total Contributions Approach means? What if you have mixed contributions for the Public Sector? Can you get credit for working in other EU countries? etc. Gwen will address all of these issues in her presentation.
Breakout Session B
2.45 Gender Pay Gap
Dera McLoughlin, Partner, Consulting and GRIC, Mazars
Dera will address the issue of the impending Gender Pay Gap legislation and the implications that this legislation will have for payroll professionals
The gender pay gap is the difference in the average gross hourly earnings of male and female paid employees across a workforce. It compares the pay of all working men and women, not just those in similar roles, with similar working hours or similar qualifications or experience. It is usually measured across the economy overall, or an entire industry or occupation and is expressed as a percentage of men’s earnings. The gender pay gap in Ireland currently stands at 13.9% , meaning that women earn just under 86 cents for every euro earned by men.
A gender pay gap does not identify or indicate whether men or women are being paid differently for the same work or if there is a gender discrimination issue within an organisation. However, it does typically indicate that there is a gender imbalance within an organisation.
The Irish Human Rights and Equality Commission (Gender Pay Gap Information) Bill 2017 is on track for implementation this year. The legislation requires employers to calculate and report on their gender pay information annually and will mirror the United Kingdom’s model, where gender pay gap reporting was introduced in 2017. When enacted, both public and private sector employers will be required to report on employee and salary data, including gender, base salary and the employee’s organisational unit. The responsibility for reporting is expected to fall between HR and payroll departments in organisations with more than 250 employees. This threshold will gradually be reduced to employers with more than 50 employees within three years of implementation.
2.45 Tax Treatment of Employment Law Compensation Payments
Greard Byrne, IPASS Technical Team
Employers regularly have to make payments to employees or former employees as a result of an employment law claim brought by the employee. The issue of how to tax these payments is a common question and failure to apply the correct tax treatment could result in additional and unnecessary costs for both the employer and the employee. This presentation, using practical examples and case studies, will aim to clarify some of the following points:
- - Which payments are taxable and which payments can be made tax free?
- - What conditions have to be met for payments to be made tax free?
- - What is the situation regarding legal fees?
- - What exemptions are available to certain payments? and
- - What are the reporting rules surrounding such payments?
2.45 UK Payroll Update
Helen Hargreeves, Associate Director of Policy, Chartered Institute of Payroll Professionals
Helen will deliver an update on the latest or forthcoming changes affecting UK payroll. Her presentation will include but is not limited to off-payroll working in the private sector, student loans, recording hours worked on payslips, minimum wage, CEO pay ratio reporting and workplace pensions.
3.30 The EU General Data Protection Regulation (GDPR) and its effect on Payroll & HR - 1 year on!
As we are all aware GDPR is the most important change in data privacy regulation in 20 years. James will guide us through the onerous obligations and responsibilities for Irish that collect and process personal information for their employees one year on from the 25th May 2018!
4.15 Conference ends
Note: Speakers and topics subject to change prior to Conference