An employer is a person or firm that pays people to work for them. Employers have rights like setting up a business and employing suitable staff. They also have responsibilities like providing safe working conditions, paying agreed wages, and obeying employment laws. Employers must keep records of taxes deducted from employees' pay for reasons like promotions, dismissals, or Revenue inquiries. The document then outlines the typical procedure for employing staff which includes writing job descriptions, recruiting candidates, selecting employees, and issuing contracts. [END SUMMARY]

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