1. Being an employer

2. What is an employer?
 A person or firm who pays people to do
work for them.

3. Rights of Employers
 To set up a business and
employ suitable staff.
 To decide on the aims and
objectives of the business.
 To dismisss dishonest staff.

4. Responsibilities of Employers
 Provide safe & healthy work
conditions.
 Pay agreed wages for work done.
 Obey employment laws.
 Keep records of PAYE & PRSI
deducted.

5. Reasons for keeping employee
records
 If employee is
o seeking promotion
o claiming unfair dismissal
o being made redundant
o Revenue Commissioners- (PAYE/PRSI)

6. Procedure for employing staff.

7. 1. Job Description
 Duties.
 Qualifications needed.
 Personality needed.
 Pay & hours.

9. 2. Recruitment
 Find out what staff you
need.
 Advertise the job.

10. Job Advertisement needs
to have:
 Name of the employer
 Position to be filled
 Qualifications and experience of the
candidate
 How to apply
 Closing date
 State company is an equal opportunities
employer.

11. 3. Examine CV’s (curriculum vitae)
& Application Forms
 Look at all the replies to the
advertisement.

12. Information given on CV
 Personal Details: Name, age etc…..
 Educational achievements
 Work experience
 Hobbies/interests/achievements
 Name of referees

13. 4. Shortlist
 Call the best candidates
for interview.

14. 5. Interview & Select
 Face to face meeting to
decide if the candidate is
suitable.

15. 6. Probationary Period
 A trial period to see if the new
employee is suitable.

16. 7. Contract of Employment
 Sets out the;
 Terms of employment.
 Rates of pay.
 Duties.
 Starting date.

17. Methods of calculating wages

18. 1. Time Rate
 Paid by the hour.
 Clock in & clock out.

19. 2. Piece Rate
 Paid for the amount of
items produced or work
done.

20. 3. Commission
 Basic wage plus a
percentage of sales.

21. Continued……
 Bonus – Extra money added to wages
for achieving certain targets
 Benefit-in-kind – Non money income.
Eg. company car, subsidised canteen.
 Subsidised – company pays some of
the cost of meals etc.

22. Continued…..
 Flexi-time- One can with the consent
of one’s employer work the required
hours at any time within limits during
the week.
 Equal Opportunities Employer-
Employer does not discriminate on the
grounds of: gender, race, colour,
religion and age.

23. Methods of paying wages

24. 1. Cash
 Quick.
 Convenient.
 Unsafe.

25. 2. Cheque
 Record of payment.
 Slow: must change into
cash.
 Reduce impulse buying.

26. 3. Paypath
 Wages are paid directly
into your bank
account.
 Quick, safe.
 Reduces impulse
buying.

27. 4. Benefit in kind
 Non-money income.
 E.g.,
 Company car or mobile phone
 Subsidised meals……….

28. Total cost of employing staff
 Gross Wage + Employer’s share of PRSI

29. Government uses PAYE to
 Pay wages of teachers, doctors, nurses
 Improve roads, hospitals, schools
 Provide Public Utilities: libraries, dumps

30. Government use PRSI to
 Pay social welfare payments such as;
 Job Seekers Allowance, Old Age
Pension
 Maternity Benefit or Sickness Benefit
 Family Income Supplement (FIS)

31.  Gross Pay- Wages before deductions
 Net Pay- Wages after deductions

32.  Standard Rate of Tax
 Is the lower rate of tax
 Standard Rate Cut-Off Point
 Is the amount that you can earn before
you pay the high rate of tax.

33.  Tax Credit
 Is the amount that is subtracted from
the tax you have to pay.
 It reduces the amount of tax you have
to pay.

34. Statutory Deductions
 Deductions that must be made:
 PAYE
 PRSI
 USC – Universal Social Charge

35. Non Statutory
(Voluntary)Deductions
 Health insurance= VHI, Quinn, Aviva
 Private pension
 Trade union fees
 Savings scheme

36. Salary v Wage
 Salary- means an  Wages- employee
employee is paid a is paid per hour.
certain amount of
money per year.

37. Terms
 Basic Pay- payment for normal
working hours.
 Overtime- additional pay at a higher
rate per hour for working in excess of
normal working .hours