Minor Award Name Payroll Manual and Computerised Minor Award Code 5N1546 Level 5 Some suggested resources to support delivery: Type Relevance Author/Source Web Link Introduction to PAYE Online and PDF IT 11 - Employee’s Guide to PAYE Essential reading – The Revenue Commissioners produce an IT11 Booklet outlining the operation of the PAYE system. It gives comprehensive information and outlines the rules governing the calculation of income tax and USC. The Revenue Commissioners Search for IT11 on Revenue Commissioners website Introduction to PAYE Online The Citizens Information website is a and informative resource for most payroll topics. Citizens Information Search the ‘Money and Tax’ section of the Citizen’s Information website: Tax Credits, Reliefs and Rates for the current and previous tax year Online IT 1 - Tax Credits, Reliefs and Rates Essential reading – The Revenue Commissioners produce an IT1 Booklet each year. It outlines entitlement to Tax Credits and reliefs, Standard Rate Cut off Point and tax rates, which vary depending on the employee’s personal circumstances. The Revenue Commissioners Search for IT1 on Revenue Commissioners website and view the information in the “Personal Tax” section.
PDF Resource sheets and online The Revenue Commissioners provide two very informative factsheets on USC, one in FAQ format and the other on example payroll calculations. The Revenue Commissioners Search for USC FAQ’s and sample calculations on Revenue Commissioners website: Health or Medical Expenses Relief PDF Booklet IT 6 - Guide to claiming Health or Medical Expenses Relief` The Revenue Commissioners produce an IT6 Booklet outlining entitlement to heath or medical expenses relief. It also explains the procedure involved in claiming allowable medical expenses. The Revenue Commissioners Search for IT6 on Revenue Commissioners website: bases Weekly Monthly Tax Deduction Cards in Electronic and PDF format The Revenue Commissioners provide a downloadable electronic copy of the weekly and monthly tax deduction cards. This facility helps employers in the recording of employees’ pay, tax, USC and PRSI details. The Revenue Commissioners Search for the electronic tax deduction on the Revenue Commissioners website: The Emergency Basis of Tax & USC Deduction PDF and online Guidelines on when to apply and how to calculate Emergency Tax. The Revenue Commissioners Search for Income Tax-Emergency Basis and the “Employer’s Guide to PAYE” on the Revenue Commissioners website:
Persons and Civil Partners IT 2 - Taxation of Married Persons and Civil Partners married couples and civil partners as to their assessment for tax. These are Joint Assessment, Separate Assessment and Separate Treatment. They give rise to different income tax liability for a couple/civil partners according to the assessment method chosen. Payroll and Computerised Textbook and Workbook Covers QQI Level 5 Payroll-Manual and Computerised component. The textbook is written specifically for this component and is updated for each tax year. An accompanying workbook assists learners in the completion of exercises. Dympna Dolan Inspection copy of book and form are available on or contact the author Dympna Dolan on 087-4156635 Computerised Payroll Online There is a wide variety of computer payroll packages available. Most have an online user guide such as Sage Micropay. Big Red Book Collsoft Ltd Payback Payroll Sage Ireland Ltd Thesaurus Software Ltd Useful Organisations: Name Contact Information The Revenue Commissioners Department of Social Protection Workplace Relations Commission http:// Citizens Information Irish Congress of Trade Unions Irish Business and Employers Confederation