1. Mr. Poole Business Studies
Being an employer
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What is an employer?
A person or firm who pays people to do work for them.
Mr. Poole Business Studies

3. Mr. Poole Business Studies
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.
Mr. Poole Business Studies

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

5. Reasons for keeping employee records
If employee is
seeking promotion
Claiming unfair dismissal
Being made redundant
Revenue commissioners- (PAYE/PRSI)
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6. Procedure for employing staff.
Prepare a job description
Draw up an advertisement
Applicants apply
Employer interviews potential employees
Candidate is selected and notified
Contract of employment is drawn up
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7. Mr. Poole Business Studies
1. Job Description
Duties.
Qualifications needed.
Personality needed.
Pay & hours.
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2. Recruitment
Find out what staff you need.
Advertise the job.
Mr. Poole Business Studies

10. 3. Examine CV’s (curriculum vitae) & Application Forms
Look at all the replies to the advertisement.
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4. Shortlist
Call the best candidates for interview.
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5. Interview & Select
Face to face meeting to decide if the candidate is suitable.
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6. Probationary Period
A trial period to see if the new employee is suitable.
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14. 7. Contract of Employment
Sets out the;
Terms of employment.
Rates of pay.
Duties.
Starting date.
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15. Methods of calculating wages
Time rate
Piece rate
Commission
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1. Time Rate
Paid by the hour.
Clock in & clock out.
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2. Piece Rate
Paid for the amount of items produced or work done.
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3. Commission
Basic wage plus a percentage of sales.
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19. Methods of paying wages
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1. Cash
Quick.
Convenient.
Unsafe.
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2. Cheque
Record of payment.
Slow: must change into cash.
Reduce impulse buying.
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3. Paypath
Wages is paid directly into your bank account.
Quick, safe.
Reduces impulse buying.
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4. Benefit in kind
Non money income.
Eg.
Company car or mobile phone
Susidised meals……….
Mr. Poole Business Studies

24. Total cost of employeing staff
Gross Wage + Employers share of PRSI
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25. Government uses PAYE to
Pay wages of teachers, doctors, nurses
Improve roads, hospitals, schools
Provide Public Utilities: libraries, dumps
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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)
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Gross Pay- Wages before deductions
Net Pay- Wages after deductions
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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.
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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.
Mr. Poole Business Studies

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Statutory Deductions
Deductions that must be made
PAYE
PRSI
Mr. Poole Business Studies

31. Non Statutory (Voluntary)Deductions
Health insurance= VHI, BUPA/VIVAS
Private pension
Trade union fees
Savings scheme
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32. Mr. Poole Business Studies
Salary v Wage
Salary- means an employee is paid a certain amount of money per year.
Wages- employee is paid per hour.
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Terms
Basic Pay- payment for normal working
Overtime- additional pay at a higher rate per hour for working in excess of normal working hours
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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.
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Continued…..
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.
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36. 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.
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37. Information given on CV
Personal Details: Name, age etc…..
Educational achievements
Work experience
Hobbies/interests/achievements
Name of referees
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