a presentation about the relationship between employers and employees

1. Working Life
Employers & Employees
Prepared by Rachel Farrell

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:
 Seeking promotion
 Claiming unfair dismissal
 Being made redundant
 Revenue commissioners - (PAYE/PRSI)

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

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

8. PROCEDURE FOR EMPLOYING STAFF

9. 1. Job Description and
Person Specification
 Duties.
 Qualifications needed.
 Personality needed.
 Pay & hours.

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

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

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:
 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. METHODS OF PAYING WAGES

22. 1. Cash
 Quick.
 Convenient.
 Unsafe.

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

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

25. 4. Benefit in kind
 Non money income.
 Examples include:
 Company car or mobile phone
 Subsidised meals………

26. Total cost of employing staff
 Gross Wage + Employers share of PRSI

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

28. Government use PRSI to
 Pay social welfare payments such as,
 Job seekers allowance, Old Age Pesion
 Maternity Benefit or Sickness Benefit,
 Family Income Supplement (FIS)

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

30. 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.

31. 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.

32. Statutory Deductions
Deductions that must be made
 PAYE
 PRSI
 USC

33. Non Statutory (Voluntary)
Deductions
 Health insurance= VHI, Aviva Health,
GloHealth, Laya Healthcare
 Private pension
 Trade union fees
 Savings scheme

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

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

36. Terms
 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.

37. Terms
 Flexi-time- One can with the consent
of ones employer work the required
hours at any time within limits during
the week.
 Equal Opportnities Employer-
Employer does not discriminate on the
grounds of: gender, race, colour,
religion and age.

38. Employee
 Is someone who works for someone
else for payment
 People who are employed work in 3
main areas
1. Agriculture (Farming, Fishing)
2. Industries
(manufacturing/construction)
3. Services (banking, healthcare etc)

39. Work v Employment
 Work = Performing a task without
payment eg student completing a
household budget question
 Employment = work undertaken for
payment eg teacher preparing notes for
her business studies class

40. Rights of Employees
1. Receive a minimum wage
2. Work in a safe working area
3. Join a trade union if you wish
4. Be treated in an equal way.

41. Young people at work
Protection of Young Persons
(Employment) Act, 1996
Click the link for details