Working Life Employers & Employees Prepared by Rachel Farrell
What is an employer? A person or firm who pays people to do work for them.
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.
Responsibilities of Employers Provide safe & healthy work conditions. Pay agreed wages for work done. Obey employment laws. Keep records of PAYE & PRSI deducted.
Reasons for keeping employee records If employee is: Seeking promotion Claiming unfair dismissal Being made redundant Revenue commissioners - (PAYE/PRSI)
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
Information given on CV Personal Details: Name, age etc….. Educational achievements Work experience Hobbies/interests/achievements Name of referees
2. Cheque Record of payment. Slow: must change into cash. Reduce impulse buying.
3. Paypath Wages is paid directly into your bank account. Quick, safe. Reduces impulse buying.
4. Benefit in kind Non money income. Examples include: Company car or mobile phone Subsidised meals………
Total cost of employing staff Gross Wage + Employers share of PRSI
Government uses PAYE to: Pay wages of teachers, doctors, nurses Improve roads, hospitals, schools Provide Public Utilities: libraries, dumps
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)
Gross Pay - Wages before deductions Net Pay - Wages after deductions
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.
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.
Statutory Deductions Deductions that must be made PAYE PRSI USC
Non Statutory (Voluntary) Deductions Health insurance= VHI, Aviva Health, GloHealth, Laya Healthcare Private pension Trade union fees Savings scheme
Salary v Wage Salary- means an employee is paid a certain amount of money per year. Wages- employee is paid per hour.
Terms Basic Pay- payment for normal working Overtime- additional pay at a higher rate per hour for working in excess of normal working hours
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.
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.
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)
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
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.
Young people at work Protection of Young Persons (Employment) Act, 1996 Click the link for details