Republic of Ireland


New Registered Employment Agreement for the Construction Industry

Thursday, February 3rd, 2011

New hourly rates of pay for construction craftsmen, operative and apprentices came into force on 4 February 2011 under the provisions of the Registered Employment Agreement for the Construction Industry. The new rates are a 7.5% reduction on the rates that have been in force since January 2008. Further information: Registered Employment Agreement – Construction [...]

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USC Rate For Medical Card holders Reduced

Thursday, February 3rd, 2011

The Universal Social Charge (USC) was introduced from 1 January, although the Finance Act 2011, which provides the statutory basis for the new charge, was not enacted until 31 January. All individuals are liable to pay the USC if their gross income exceeds the threshold of €4,004 p.a. (€77 per week). On 25 January, the [...]

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Mandatory online filing and payments extended to employers with 10 or more employees

Friday, January 28th, 2011

Online filing of PAYE and PRSI forms P45 and P46, annual returns P30 and P35, and monthly payments of PAYE and PRSI became mandatory for most government bodies and many large employers in two stages, from January 2009 and January 2010. On 24 January 2011, Revenue published eBrief 04/11 Mandatory Electronic Filing and Payment of [...]

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Posted in Online Filing, P45 / P46, PAYE, Republic of Ireland, ROI: Income Tax | No Comments »

Republic of Ireland – Reduction in the national minimum wage from February 2011

Friday, January 21st, 2011

The new national minimum hourly wage rate of €7.65 will come into effect on February 1 following the signing of the order on 19 January. This is reduction of €1 on the current rate of €8.65. The latest data from the Central Statistics Office shows that about 47,000 workers, or 3.1% of the employed labour [...]

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Republic of Ireland – P35 refunds and P35 amendments

Thursday, January 13th, 2011

Revenue’s first eBrief of the year explains the factors that employer should consider when making a claim for a P35 refund and when amending a P35 using the P35 amendment form or on ROS. Further information: P35 Refunds and P35 Amendments

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Posted in P14 / P60 / P35 / P38A payroll returns, Republic of Ireland | No Comments »

Ireland: Labour Court – Minimum pay rates for agricultural workers

Friday, December 31st, 2010

The Labour Court has made a new Employment Regulations Order (ERO) fixing the statutory minimum rates of pay and statutory conditions of employment for workers in the scope of the Agricultural Workers Joint Labour Committee (JLC). The ERO sets new rates of pay from 31 December 2010. Further information: Labour Court ERO Agricultural Workers JLC [...]

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Ireland: 2011 Budget and the Universal Social Charge

Friday, December 10th, 2010

Ireland’s 2001 Budget measures, presented by the Minister for Finance on 7 December, include significant changes to taxation in employment. The key changes involve: replacing the Income Levy and Health Levy with a single Universal Social Charge removing the PRSI employee contribution ceiling increasing the PRSI rate for the self-employed, higher earning public servants and [...]

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Posted in Budget, Compliance, PAYE, Republic of Ireland | 4 Comments »

Payroll Calendars November

Thursday, October 28th, 2010

November’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom November 2 – This is the date by which any relevant changes to the provision of company cars in the three months to October 5 must be reported using form P46(Car). November [...]

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Posted in calendar, Calendar (Guernsey), Calendar (Isle of Man), Calendar (Jersey), Calendar (Republic of Ireland), Guernsey, Isle of Man, Jersey, PAYE, payroll calendar, Payroll Deadlines, Republic of Ireland | No Comments »

Payroll Calendars October

Wednesday, September 15th, 2010

October’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom October 5 – This is the final day of tax month 6.  Tax and NICs etc for payments made in the tax month to October 5, or in the tax quarter to [...]

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Posted in calendar, Calendar (Guernsey), Calendar (Isle of Man), Calendar (Jersey), Calendar (Republic of Ireland), Guernsey, Isle of Man, Jersey, PAYE, payroll calendar, Payroll Deadlines, Republic of Ireland | No Comments »

Payroll Calendars September

Friday, September 10th, 2010

September’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom September 5 –This is the final day of tax month 5.  Tax and NICs etc for payments made in the tax month to September 5 are due for payment to the Accounts [...]

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Posted in calendar, Calendar (Guernsey), Calendar (Isle of Man), Calendar (Jersey), Calendar (Republic of Ireland), Guernsey, Isle of Man, Jersey, payroll calendar, Payroll Deadlines, Republic of Ireland | No Comments »

Payroll Deadlines for July / August 2010

Tuesday, July 13th, 2010

July 19 This is the deadline for payment of tax and NICs to the Accounts Office, for tax month 3 by employers who pay monthly, for tax months 1 to 3 by employers who pay quarterly, unless they make their payments electronically. 19 This is the deadline for payment of Class 1A NICs to the [...]

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Posted in calendar, Calendar (Guernsey), Calendar (Isle of Man), Calendar (Jersey), Calendar (Republic of Ireland), Guernsey, Isle of Man, Jersey, payroll calendar, Payroll Deadlines, Republic of Ireland | 3 Comments »

Republic of Ireland: Income Levy – Revenue guidance updated

Thursday, May 13th, 2010

The eBrief on the Income Levy has been updated with some additional FAQs. Further information: Income Levy Sponsored by Learn Payroll

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Republic of Ireland: Labour Court – Minimum pay rates for agricultural workers

Friday, May 7th, 2010

The Labour Court has made a new Employment Regulations Order (ERO) fixing the statutory minimum rates of pay and statutory conditions of employment for workers in the scope of the Agricultural Workers Joint Labour Committee (JLC). The ERO sets new rates of pay from 3 May 2010, with further increases from 31 December 2010. Further [...]

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