1. Setting up your Company
HR, Finance & Legal issues

2. 4 Steps Your Circle of Support Pre- Business Development
Becoming Business Partners
Re-routing of Funding

3. 1. Circle of Support
You are setting up your company to function like any other Company Limited by Guarantee, so it is important that your Circle of Support is in place to help shoulder the legal responsibilities as well as the emotional challenges that might arise.

4. 1. Circle of Support
ÁT will need some more detailed information in order to write a formal proposal to the HSE including the support you require and what you want to achieve from Direct Payments
You will then meet with AT to ensure that you understand the process and this also gives you an opportunity to clarify the role of AT staff and the role of each member of your Circle.
It is also helpful to meet with a peer who is living the experience and has set up his/her own company.

5. 2. Pre - Business Development
You with the support of your Circle will lay the foundation for your Company.
For example, you need to consider whether your existing Personal Assistants will continue to work with you under your own company, or whether you will need to begin the recruitment process.
You will decide on a company name and begin the process of registering your company with the Company Registration Office (CRO). You can check the website to ensure that the company name you want is available to use.

6. 2. Pre - Business Development
In order to establish your company officially, you must complete an A1 form, and write up a Memorandum of Association and Articles of Association. A fee of €100 must be paid when submitting these documents to CRO. ÁT will cover this cost initially and invoice your company when it is fully established. Remember to always keep copies of all documentation.
Seven subscribers are needed to establish your company. Subscribers must sign the three documents mentioned above. ÁT will support you in this process and can provide sample documents.

7. 2. Pre - Business Development
We recommend that you have a minimum of three Directors in your company, as well as a Company Secretary.
As Leader, you will need to be a Director and members of your Circle will probably fill the other roles.
It is important to think about the responsibilities involved in becoming a Director or Secretary of a company.

8. 3. Becoming Business Partners
The third step involves finalising the establishment of your company and entering into an official partnership with your Circle!
When the CRO documents have been accepted you will receive the Certificate of Incorporation for your company. ÁT will need a copy of this.
You should then begin to fill in the TR2 form for the Revenue Commissioners. This form registers you as an employer for the company to pay PRSI and PAYE for employees.

9. 3. Becoming Business Partners
Following the TR2 form being accepted, it is very important that you register with Revenue online. , where you can apply for a tax clearance certificate.
While you are registering with Revenue, you can begin the process of opening a business bank account, which has to be opened in the same name as your company.
The bank may request a copy of your Memorandum and Articles of Association as proof. The bank will require two of your Circle of Support members (Directors) to be signatories for your bank account.

10. 3. Becoming Business Partners
You and your Circle will develop your yearly budget and plan. As a company you will agree how to manage the budget that has been allocated to your company for the year.
You and your Circle will identify your weekly and monthly budgets based on this sum and organise your support services accordingly. For example, you will calculate PA wages and hours and all other expenses.

11. 3. Becoming Business Partners
You also need to give the necessary information to your PAs to enable them to register with Revenue and transfer to your company.
You must also ensure that all PA’s are Garda Vetted. ÁT will supply all documentation for this. Garda vetting costs € per application and is payable to National Federation Recruitment.

12. 3. Becoming Business Partners
ÁT will provide you with company policies and procedures which your company is legally obliged to follow. These policies have been created with a PA service in mind but you may change procedures if you have reason to do so. You should implement these policies with the help of your Circle of Support and communicate policies to your PAs.

13. 4. Re-routing of Funding
You have now successfully established your company and you are ready to receive funding directly into your company account.
A Memorandum of Understanding (MoU) and a Grant Aid Agreement (GAA) will be signed by both your company and ÁT
A Memorandum of Understanding outlines the agreement made between both your company and ÁT.
A Grant Aid Agreement describes how your money will be re-routed to you through ÁT, the conditions of your membership with ÁT and HSE regulations regarding the expenditure of money.

14. 4. Re-routing of Funding
ÁT will finalise funding negotiations and scheduling with HSE by completing a Service Level Agreement (SLA).
After the Service Level Agreement is complete, funding will begin to be re- routed to your company on a monthly basis.
Funding is channelled from the HSE to ÁT. ÁT re-routes 90% of the money directly to the Leaders Company account. The remaining 10% is transferred to members on a quarterly basis as soon as companies submit their quarterly returns to ÁT.

15. Running your Company
You will need to arrange accounting services and payroll for your company – you have the option of outsourcing, (purchasing) this service, or you can do it yourself.
We recommend outsourcing your payroll for the first 6 months while you are getting used to the day to day operations of your company. ÁT can provide you with details of the service that we recommend.
After 6 months you should think about completing accounts within your company, it is here that the financial advisor in your Circle will play an important role.

16. Running your Company
You will also need to implement a reporting system in order to provide proof of returns to ÁT. Monthly returns and quarterly returns are required.
It is important that you can provide ÁT with accurate and timely reports as we will be reporting to the HSE on your behalf.

17. Running your Company
When your company is fully operational, it is necessary that regular meetings are held with the Directors of the company. Remember to keep a record of minutes of meetings etc.
You will also need to hold an Annual General Meeting.

18. Running your Company
You are now a fully operational company with a strong Circle of Support. Once the four steps have been completed you will start to become more and more familiar with the tasks involved in running a company.
Don’t forget that this is an empowering process! You are constantly learning and improving your company, you will develop confidence and new skills and you will enjoy the positive benefits of Direct Payments!

19. Financial Requirements
A basic structure has been designed for members to facilitate development of guidelines on Financial Reporting to ÁT on monthly, quarterly and annual basis.
Monthly reporting: The template consists of a breakdown of total Income and Expenditure.
It also facilitates the reporting of incidents, complaints or any HR issues to ÁT.
Total PA and nursing hours is also required.
Monthly returns should be submitted to ÁT by the 10th calendar day of each month.  

20. Sample Monthly Returns Form

21. Quarterly Reporting
This template is a quarterly monitoring form containing more detailed information about Finance, HR and progress report (Activities of members).
The quarterly monitoring form should be submitted to ÁT by the 15th calendar day following the end of each quarter as follows:             
Jan to Mar                  
 Apr to Jun                   
Jul to Sept                   
Oct to Dec
SEE Quarterly Monitoring Form – (Word document).                  

22. Annual Reporting  
Annual Budget and Plan for next year – to be submitted by 1st week of November this year.
Approved and Signed Audited Accounts 2014 – required before end of May 2015
Insurance – based on the renewal date
Tax Clearance Certificate – based on renewal date
Progress report to include Service Issues, Finance, HR and Circle of Support’s feedback.

23. Garda Vetting
Garda vetting is a procedure that organisations use to certify whether or not an individual, who is being considered for work in a full-time, part- time, voluntary or student placement capacity, has ever been convicted of a crime.
Vetting is NOT available to individuals.

24. Register of Employees
A Register of Employees must include the following relevant details
the name, address and Personal Public Service Number (PPSN) of each employee;
the date of commencement of employment of each employee
the date of cessation of employment of each employee if applicable.

25. Register of Employees
An employer may, for the purposes of payroll, human resources or fulfilling a non-tax related statutory obligation hold a record or register of all employees (and former employees).
This will suffice as a Register of Employees for PAYE purposes
An employer must keep and maintain the Register of Employees (or a copy of it) either at the normal place of employment of each employee or at the main place of business of the employer.
All employees irrespective of the type of contract they have must be included on the register.

26. Employment Contract
The Terms of Employment (Information) Acts 1994–2012 provide that an employer is obliged to provide an employee with a written statement of terms of employment within the first two months of the commencement of employment.
The statement of terms must include the following information:
The full name of employer and employee
The address of the employer
The place of work

27. The statement of terms must include the following information:
The title of job or nature of work
The date the employment started
If the contract is temporary, the expected duration of the contract
If the contract of employment is for a fixed term, the details
Details of rest periods and breaks as required by law
*The rate of pay or method of calculation of pay
The pay reference period for the purposes of the National Minimum Wage Act 2000

28. The statement of terms must include the following information:
*Pay intervals
*Hours of work
*That the employee has the right to ask the employer for a written statement of his/her average hourly rate of pay as provided for in the National Minimum Wage Act 2000
*Details of paid leave
*Sick pay and pension (if any)
*Period of notice to be given by employer or employee
*Details of any collective agreements that may affect the employee’s terms of employment

29. Time Sheets
It is the employee's responsibility to keep an accurate record of time worked, complete the time sheet and submit it to his/her leader for approval before end of every month. Please report leave hours (vacation, sick, etc.) taken accurately.
 After approval by the leader, time sheets need to be forwarded to ÁT’s Payroll Department by the due date, generally 4 days prior to the pay date – every end of the month.
See Appendix 4

30. A Continuous Learning Curve
Don’t forget that this is an empowering process! You are constantly learning and improving your company, you will develop confidence and new skills and you will enjoy the positive benefits of Direct Payments!