Employer’s Checklist for NERA Inspections

Below you will find a handy employer’s checklist for a NERA (National Employment Rights Authority) inspection:

1. Do you have your employer’s registration number with the Revenue Commissioners?

2. Have you a list of all your employees together with their PPS numbers and addresses?

3. Have you the dates of commencement of employment for all employees? (And dates of termination if applicable?)

4. Have you given all your employees a written statement of terms and conditions of employment?

5. Have you the employees’ job classification?

6. Have you a record of their annual leave and public holidays taken by each employee?

7. Have you a record of hours worked for all employees?

8. Have you a record of all payroll details?

9. Can you prove that you provide your employees with a written statement of pay?

10. Have you a record or register of all employees under the age of 18?

11. Have you employment permits where applicable?

12. Have you filled out the template letter details that you will receive from NERA advising you of the inspection?

Bright Contracts – Employment contracts and handbooks
BrightPay – Payroll Software

Posted byAnn TigheinContract of employmentEmployment ContractNERAPayroll

Can Employees Be Paid Less Than The Minimum Wage?

The National Minimum Wage Act, 2000 states that the NMW is €8.65 per hour, there are some exceptions to this.

Where employees are under the age of 18 or within the first 2 years after the date of their first employment over the age of 18, the rate is €6.06 per hour

In the first 2 years after the date of first employment over the age of 18, the rate is €6.92 per hour in the first year and €7.79 per hour in the second year

Or

Where a trainee is doing a course which complies with S.I. No. 99 of 2000 for the 1st one third of the period the rate is €6.49 per hour, the 2nd one third the rate is €6.92 per hour, and the 3rd one third the rate is €7.79 per hour.

S.I. No 99 of 2000 is the Statutory Instrument which forms part of the National Minimum Wage Act, 2000

For the protection of both employees and employers a Contract of Employment, which is now a legal requirement, should be given to each employee as this will state clearly what is expected of both sides and will minimise or hopefully prevent issues arising that lead to ill feeling or disputes in the workplace.

Bright Contracts – Employment contracts and handbooks
BrightPay – Payroll Software

Posted byGerri McGinleyinContract of employmentEmployment ContractPayrollWages

Bike to Work scheme - an incentive that works!

Cycling has become one of the biggest growing trends in Ireland when it comes to commuting to and from work and also exercising.

It is a prime example of how well an incentive scheme can work, as the bike to work scheme has transformed cycling in Ireland.

As we all know, cycling is a great form of exercise and by cycling to work, you'll make sure you stay active and get good exercise every day without using up any more of your valuable time.

The bike to work initiative gives you the opportunity to sacrifice part of your salary in return for a bicycle and/or accessories. Under the scheme you don’t pay income tax, PRSI or Universal Social Charge of the price of the bicycle and/or accessories so you can save between 31% and 52% on the normal price (depending on your marginal tax rate).

Participating in the bike to work scheme couldn't be easier;

The employer simply pays for the bike and equipment up to the value of €1,000, and off you go. Your Employer will inform you how the payment will work exactly, whether they buy the bike outright or it operates under a "salary sacrifice" arrangement, but either way you save on tax! Simply set up an Allowable Deduction on Thesaurus Payroll Manager / Bright Pay to accommodate for the salary sacrifice.

The scheme is flexible in so far as your employer doesn't have to specifically notify the Revenue Commissioners that you're availing of the scheme and there are no Government forms to fill out. However, your employer does have to maintain the normal records such as invoices and payment details associated with buying the bike.

Introduced on 1st January 2009, this tax incentive scheme was designed to encourage more people to get on their bikes and cycle to work. And given the obvious rise of the number of cyclists on our roads, it’s easy to see that this incentive is definitely working.

You can find out more at http://www.revenue.ie/en/tax/it/leaflets/benefit-in-kind/faqs/cycle-work.html#cycle1

Bright Contracts – Employment contracts and handbooks
BrightPay – Payroll Software

Posted byJennie HusseyinPAYEPayrollPayroll Software

What you as an employer need to know about LPT (Local Property Tax)

An employee may opt with Revenue for their LPT liability to be collected by deduction from their salary/wages.

Revenue will communicate to you how much you should deduct from employees in the P2C file (details of tax credits and cut off points) which will be sent to your ROS inbox in June 2013. The LPT field is a new field within the P2C file and BrightPay will detect it automatically once imported into the software. Paper tax credit certificates will also contain this new LPT field and BrightPay will have a new field for inputting the LPT amount manually.

LPT deductions commence for pay dates from 1st July 2013 and, in accordance with Revenue guidelines, BrightPay will deduct the LPT amount evenly over the remainder of the 2013 year. Where, in any pay period, there is insufficient pay to enable deduction of LPT, the balance remaining will be spread evenly over the remaining pay periods.

The LPT deduction, the amount deducted to date and the balance of LPT still to be deducted will be shown on payslips.

The amount you pay to the Collector General by way of a P30 (monthly or quarterly) will include the LPT amount that you have collected. P45s and P60s will also include a new LPT field.

We will be releasing an upgrade in June to handle all of the above.

As with all other statutory deductions, you will be obliged to deduct LPT in accordance with the P2C instruction from Revenue. If an employee has an issue, they must contact Revenue directly. You, as employer, have no discretion in the matter! Revenue can pursue you as employer for any amounts you fail to deduct, charge interest on late payment and fine you for non-compliance.

Bright Contracts – Employment contracts and handbooks.
BrightPay – Payroll Software

Posted byCaroline MaloneinPAYEPayrollPayroll SoftwarePRSISoftware UpgradeWages