Overview of Payroll in Ireland

Overview of Payroll in Ireland

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Don’t be fooled into thinking that because Ireland uses very similar terms to the UK then payroll processing is the same. There may be references to P35, P45, P60 and PAYE but calculating pay in Ireland is very different. Employers have to process PAYE, PRSI (Pay Related Social Insurance) and USC (Universal Social Charge) and the various credits and allowances can appear to be counterintuitive.

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in Ireland and need to have an understanding of the legislative and legal requirements involved.

What will you achieve?

Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in Ireland, are clear about employer obligations, know what they need to do both on a periodic and an annual basis, can answer employee queries and check payslips. Even if payrolls are outsourced it is still the employer’s responsibility to ensure all obligations are met and that tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.

Course Trainers

  • Alison

    Senior Consultant

    With over 25 years experience in Finance, HR and Payroll, Alison has worked as a Payroll & HR consultant for many organisations supporting international HR and payroll implementations within multiple industries including Media, IT, Manufacturing and Financial Services. Her payroll experience includes implementing payrolls in over 45 countries in EMEA and APAC for both in house payrolls and with an out sourced provider.

What will be covered?

Country Overview:

  • A brief overview of Ireland and its business culture

Employment Law:

  • Employment law (determining employment status
  • types of employment contract
  • probationary period
  • working time directive national minimum wage)
  • Permanent health benefits
  • Tax:

  • Income tax – PAYE (including tax codes
  • tax credits
  • standard cut off point
  • emergency and temporary tax)
  • Business expenses and benefits in kind
  • Social Insurance:

  • Social security – PRSI (including classes
  • components
  • credits and reckonable pay)
  • Universal social charge – USC (including exemptions and reduced rates)
  • Payroll Administration:

  • Glossary of terms and acronyms used in payroll
  • Payroll administrative requirements
  • Gross pay elements
  • Determining notional pay and net pay for tax purposes
  • Pension contributions
  • Deductions from pay (including attachments of earnings and local property tax)
  • Statutory reporting requirements monthly and annually (including P35 and P60)
  • Understanding the Irish payslip
  • Example of a monthly payroll calculation
  • Leave:

  • How to process leave payments (including sick
  • annual holiday entitlement
  • public holidays
  • maternity
  • paternity
  • parental
  • adoption
  • force majeure
  • compassionate
  • jury service including payment of benefits by the authorities and the appropriate treatment for tax
  • social security and USC)
  • Summary
    Despite superficial similarities to the UK, processing payroll in Ireland is very different. Our course teaches delegates the fundamentals of payroll, how to process PAYE, PRSI and USC and the way to navigate the often-counterintuitive credits and allowances on offer.