Please note that our EWSS upgrade is now available. This includes a July/August Sweepback utility. It is important that you ensure you have registered for EWSS using Manage Tax Registrations (under Other Services) in the main ROS screen. The qualifying criteria for claiming EWSS can be found here.

Nov 2014


Irish Employer’s Responsibilities - Payment of Wages Act

The Payment of Wages Act 1991 gives all employees the right to a payslip which shows the gross wages and the details of all deductions. A payslip is essentially a statement in writing from the employer to the employee that outlines the total pay before tax and the details of any deductions from pay. Payslips can be provided in electronic/hard copy format.

Deductions from employees’ pay are allowed when:

• It is required by law i.e. Income Tax, Universal Social Charge (USC) & PRSI

• Provided for in the contract of employment e.g. pension contributions

• Employee has given written consent e.g. trade union subscriptions

• They are to recover an overpayment of wages or expenses

• They are required by a court order e.g. attachment of earnings order

• They arise due to employee being on strike

Where a loss is suffered e.g. employee breakages, till shortages deduction is only allowed where:

• It is allowed for in the employee’s contract of employment

• It is fair and reasonable

• Employee has received written notice

• The amount of the deduction does not exceed the loss or the cost of the service

• The deduction takes place within 6 months of the loss/cost occurring

Failure to pay all or part of the wages due to an employee is considered to be an unlawful deduction and a complaint can be made under the Payment of Wages Act 1991.

Posted byAudrey MooneyinPayroll Software