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Chapter 1: Introduction - Payroll Definition, PAYE System, the Roll of the
Payroll Operator, Government Departments, Explanation of Terms.
Chapter 2: Payments & Deductions - Definition of Pay, Payment Types,
Expenses, Deductions, Gross Deductions, Net Deductions, Deduction Types,
Pensions & AVC's, Public Service Pension Levy Deduction, Personal
Retirement Savings Accounts, Minimum Wage.
Chapter 3: Pay As You Earn (Income Tax) - Calculating Take Home Pay,
Calculating Gross Pay, Taxable Income, Tax Credits, Tax Bands, Standard
Rate Cut Off Point, Certificate of Tax Credits, Summary of Tax Status, Tax
Credits & Reliefs (Over 65's), Basis for Tax Calculations, Week/Month 1
Basis, Temporary Basis, Tax Exempt & Marginal Rate of Tax, Emergency
Tax, Normal Cumulative Basis.
Chapter 4: PRSI System - Introduction, Components of PRSI Contributions,
PRSI Class Summary (Private Sector), PRSI Class Summary (Public Sector),
Determining PRSI Class & Sub-Class, PRSI Switching, Holiday Pay & PRSI.
Chapter 5: Universal Social Charge (USC) - Introduction, Exempt Income,
Exempt Individuals, Collection of the USC, Employer Adjustments, USC
Chapter 6: Understanding a Payslip.
Chapter 7: Revenue Forms - Introduction, P30 Employers Remittance
Form, P45 Cessation Certificate, P60 - Certificate of Pay, Tax & PRSI, P35 &
P35L Employer's Returns, 12A Commencing Employment, P46 Commencing
New Employment, SW-100 Commencing Employment, Tax Deduction Card,
P45 Supplementary. PAYE Modernisation has eliminated many forms. It
is important to be familiar with these form for historical purposes.
Chapter 8: Starters & Leavers - Processing New Employee's, First Time
Employee, Employee with no P45, Employee with a P45, P45 Employer
Requirements, PRSI Contributions, Employee Leaving Employment, USC
Cessation Certificate, Employee with no PPS number
Chapter 9: Revenue On-line (ROS)
Chapter 10: Maternity Benefits - Maternity Entitlements (Introduction),
General Requirements, Employees Covered & Entitled to Benefits, The
Benefits & Value of Payments, Taxation of Maternity Benefits, Returning to
Work, Additional Benefits & Leave Entitlements, Disputes.
Chapter 11: Illness Benefit - Introduction, Illness Benefit Rules, Illness
Benefit Rates, Tax Applicable to Illness Benefit, Illness Benefit Taxation
Chapter 12: NEW PAYE Modernisation Procedures
Chapter 13: Local Property Tax for payroll purposes (LPT)
Appendix 1: Dates of Note
Appendix 2: Revenue Contacts
Appendix 3: Useful Websites
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© Learn Payroll Consultancy Services 2018
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in 2018 include;
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MD7 San Diego, USA.
Brandes Investment Partners,
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