WORKING TIME ACT – TIME FOR A CHANGE?
Working time legislation has been in place since 1997. The basic thrust of the regulations is that workers may not work more than an average of 48 hours a week, are entitled to daily and weekly rest periods, and to 4 weeks’ paid holiday. Of course, no legislation, particularly coming from Europe, is ever quite so simple. The average hours are calculated over a 4 month period; young workers can only work 40 hours a week, certain sectors of workers are excluded; and the definition of what constitutes work is open to disagreement.
Despite the regulations going to the […]
Christmas Break
I would like to thank all the readers of my Blog and all Ardbrook’s customers for a successful 2010 and wish you all a happy and prosperous 2011.
Ardbrook’s offices will be closed from 1pm on Friday 24th of December until 10am on Wednesday December 29th
Budget 2011 – Year-End 2010 Check List
This is check list of reports and functions to be performed in your EuroPayX or PayDay payroll when closing off 2010 Tax Year and entering 2011 Tax Year. For more information see the documentation provided and/or manual. Once again if you have a week 53 ( In 2010 a payroll run date of 31st December) it must be done as a separate payroll run and not be included in holiday weeks.
Import Tax Credit file as downloaded from ROS. (Check that the Tax Registration number on the file is the same as your DataSet.) In 2011 Due to the […]
EuroPayX and PayDay Budget Update CD’s
Ardbrook will post out the Budget update CD’s for 2011 Today. If you require the update sooner please contact us, you can collect your CD by courier or receive your update via email or by download.
Budget 2011 – PRSI Class K
As part of Budget 2011 Office Holders for the purposes of PRSI are to be assigned to class K. Emoluments paid by public bodies to public office holders.
“public office holder” means –
(a) the President,(b) the holder of a qualifying office, e.g. Ministers(c) a member of either House of the Oireachtas,(d) a member of the judiciary,(e) a military judge appointed under Chapter IVC of Part V of the Defence Act 1954 (amended by the Defence (Amendment) Act 2007),(f) a member of a local authority (within the meaning of the Local Government Act 2001),(g) a member of the European Parliament […]
Budget 2011 – Revised Operation of Universal Social Charge
Previously we had been told that for all practical purposes we could ignore the lower €4004 threshold, however today Revenue stated that the arrangements for the treatment of the lower threshold of Univeral Social Charge (€4004) has been changed so that those earning €4004 are not to be subjected to charge.
This means that if an employees Gross pay for USC does not exceed €77 per week then they will not be subject to the USC, however if the Gross pay for USC goes over the €77 euro limit by even 1 cent then the employee must pay USC […]
Revenue – Employer Copy of Tax Credit Certificate
Employer’s copy of employees Tax Credit Certificates (P2Cs) will issue through the Revenue On-Line Service by the 15, December 2010. For Employers/Agents not registered for ROS, these certificates will be sent by post during the week commencing 13 December 2010.
Budget 2011 – The Parking Levy
The Ministerial Order to introduce the Parking Levy was signed in July 2010, and can be introduced at any time, subject to 3 months notice. It is unlikely the Parking Levy will go live prior to 1 April 2011, and will only if the designated areas in which the levy will apply are published and the 3 months notice of implementation given.
The amount of Parking Levy collected from employees will be included in the PAYE box when remitting the P30 Monthly / Quarterly return. The P35 will be required to include the number of employees from whom they […]
Budget 2011 – Irish Payroll PRSI Clarifications
Confirmation from Welfare for Class K – if earnings less than or equal to €100 in a week record as M.
Employee and Employer reckonable earnings for PRSI purposes are to be calculated independently, and at the relevant rate in respect of each seperate amount. This leads to the potential problem where employee and employer PRSI are returned at two different PRSI classes. To avoid this the return (contribution) will always be at the subclass designated by the employee reckonable earnings.
Advance Notice to computer users for PRSI changes now available on welfare.ie click here