Course: Practical Payroll

Date: Monday 28th & Tuesday 29th of April

Duration:  10am – 1pm each day

Cost: Free

Venue: Online

Tutor: IPASS

 

Crew Academy West is an initiative of Screen Ireland and run by Atlantic Academy
 

Course content:

 

The Irish Payroll Association focus exclusively on Payroll & Professional Tax training in Ireland.

• Registering for ROS
• Register Employees
• Register Employment
• Standard Rate Cut Off Point (SRCOP) and Tax Rate Bands explained in detail
• Personal Tax Credits
• Tax Calendar for PAYE purposes
• Methods used to communicate payroll information with ROS
• Detailed description of data items included in an RPN and the significance of an RPN number
• Employment ID functionality and importance explained in detail
• Cumulative Basis and Week 1 Basis explained in detail
• Emergency Basis of tax where an employee has not provided a Personal Public Service Number (PPSN) or where an employer is unable to retrieve an Revenue Payroll Notification (RPN) for the employee
• First Employment in a tax year
• Tax treatment in a Week 53 payroll
• USC Rates and COPs explained in detail
• Exemptions from USC and the impact of a medical card on an employee’s USC    liability
• Cumulative Basis and Week 1 Basis of USC
• Emergency Basis of USC
• First Employment in a tax year
• USC treatment in a Week 53 payroll
• PRSI System as it applies to both employees and employers
• PRSI Contribution Classes and Subclasses explained in detail,
• PRSI Contribution Rates payable by both employees and employers
• Tapered PRSI Credit for employees
• Records to be retained by employer
• Summary of deductions from gross pay under a salary sacrifice arrangement for income tax, PRSI and USC purposes
• Summary of deduction from gross pay for income tax purposes
• Deduction of Local Property Tax (LPT) through payroll
• Summary of deductions from net pay
• Calculating net pay
• Employers obligation to submit a Payroll Submission
• Identify the pay date and what information should be included in a payroll submission
• Employer Reference number and an employers obligation once a PPSN is received
• Payroll Corrections which can be corrected in the current period and errors which must be corrected in a previous payroll submission.
• Pre-populated Statement issued by Revenue
• Return date verses the payment date
• Quarterly remitters
• Payment Methods
• Employee’s obligation to issue each employee with core terms of employment and a full written statement of the term of their employment.
• Minimum hourly rate of pay an employer is obligated to pay an employee as well as the rates  where an employer may pay less than the national  minimum wage.
• Employer’s obligation to issue each employee with a written statement of their   wages (a payslip) and the details which must be shown on that statement
• Summary of Annual Leave and Public Holiday entitlements
• Employers obligation to pay Sick Pay

 

Participant Profile:

This course is aimed at crew working in the accounts department. To be eligible for it, you must be working in Ireland in the accounts department.

 

Application Procedure:

Please apply online at this link 1 pm on Thursday 17th  of April 2025  

For technical difficulties with the online system please email crew.west@nationaltalentacademies.ie

Film & TV Crew Academy West courses are open to all regardless of gender, race, religion, sexual orientation, or disability.

Tutor:

 

IPASS