1 day£643 +VAT
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A comprehensive overview to running an Irish payroll

This one-day training course on Irish Payroll is designed to meet the needs of those with little or no experience of current Irish payroll practice.

Covering Irish tax, Universal Social Charge (USC) and Social Security (PRSI) systems the course ensures that delegates receive a thorough grounding in Irish statutory legislation enabling them to calculate payments and process tax and PRSI accurately and with confidence.

Courses Overview

Duration: 1 day Price: £643+VAT CPD: 6 hours (certificated)

Who will it benefit?

This course is ideal for professionals who have responsibility for producing payrolls compliant with legislation in the Republic of Ireland. Experience of current Irish payroll practice is not required, but some knowledge of UK payroll would be advantageous.

The course is also essential for any business contemplating expansion, merger or acquisition in the Irish Republic.

What you'll achieve?

On completing the course you will understand the statutory obligations of employers and the rights of employees and their relationship with the employer's occupational sickness and maternity schemes. You will also benefit from clear explanations of the qualifying conditions, the method of calculation of the benefit in kind, any exemptions, tax, USC and PRSI payable.

Course Content

A number of practical exercises will be completed, including a manual payroll calculation from gross pay to net pay and producing an accurate payslip.

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  • How the Irish tax and PRSI system works
  • How employers register
  • Time restriction applicable
  • Gross pay
  • What it is, how it is calculated and what additions to pay or deductions from pay are allowed
  • Which elements of pay are subject to tax, USC and / or PRSI, what elements of pay are treated differently for tax and PRSI
  • Pay and earnings periods
  • The effect on tax and PRSI calculations for different pay frequencies
  • Tax credits
  • What are tax credits? How are they calculated and how are they used?
  • Difference between cumulative and non-cumulative, what week1/month1 means, how the revenue commissioners notify tax credit changes
  • Tax bands
  • Tax deduction and emergency deduction cards
  • How to use, process and apply different rates and the cut-off points
  • PRSI letters and rates
  • What does a PRSI letter and PPS number represent, how do personal circumstances, employer, earnings etc lead to the correct letter, and how is it used?
  • How to select and use the correct PRSI tables to calculate the liability
  • Universal Social Charge
  • How to calculate the cumulative deduction
  • Definition of who pays the exempted rate of USC
  • International processes related to USC
  • Documentation produced for USC
  • New employees
  • The importance of forms P45, P46, and P12A in setting up new employees, what needs to be checked on the P45, how to complete these forms
  • Leavers
  • Forms that need to be completed
  • Payments after leaving
  • Employee reserving employment.
  • Calculations
  • Step-by-step calculations with examples and exercises, preparation of a manual payroll with tutor assistance
  • The payslip
  • The makeup of a payslip, what has to be entered and who has to have one
  • The workshop will cover the following subjects:
  • Maternity benefit
  • Maternity rights
  • Fathers' leave
  • Disability benefit
  • Occupational paid leave
  • Annual leave
  • Force majeure leave
  • Unpaid absences and parental leave
  • Directors pay
  • Attachment of earnings
  • Jury service
  • Terminations
  • Payment of Wages Act
  • Benefit in kind
  • Fines and penalties

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson
Payroll Manager at Queen's University Belfast

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1 day£643+VAT
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