being an employer overview what is an employer? rights and responsibilities of employers reasons for...

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Being an employer

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Page 1: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Being an employer

Page 2: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Overview What is an employer? Rights and responsibilities of

employers Reasons for keeping records Procedure for hiring staff Methods of calculating wages Methods of paying wages Employment terms

Page 3: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

What is an employer? A person or firm who pays people to

do work for them.

Page 4: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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.

Page 5: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Responsibilities of Employers

Provide safe & healthy work conditions.

Pay agreed wages for work done.

Obey employment laws.

Keep records of PAYE & PRSI deducted.

Page 6: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Reasons for keeping employee records If employee is o seeking promotiono Claiming unfair dismissalo Being made redundanto Revenue commissioners-

(PAYE/PRSI)

Page 7: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Procedure for employing staff.

Page 8: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

1. Job Description Duties.

Qualifications needed.

Personality needed.

Pay & hours.

Page 9: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods
Page 10: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

2. Recruitment Find out what staff you

need.

Advertise the job.

Page 11: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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.

Page 12: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

3. Examine CV’s (curriculum vitae) & Application Forms

Look at all the replies to the advertisement.

Page 13: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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

Page 14: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

4. Shortlist

Call the best candidates for interview.

Page 15: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

5. Interview & Select Face to face meeting

to decide if the candidate is suitable.

Page 16: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

6. Probationary Period

A trial period to see if the new employee is suitable.

Page 17: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

7. Contract of Employment Sets out the;

Terms of employment.

Rates of pay.

Duties.

Starting date.

Page 18: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Methods of calculating wages

Page 19: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

1. Time Rate

Paid by the hour.

Clock in & clock out.

Page 20: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

2. Piece Rate

Paid for the amount of items produced or work done.

Page 21: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

3. Commission

Basic wage plus a percentage of sales.

Page 22: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Methods of paying wages

Page 23: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

1. Cash Quick.

Convenient.

Unsafe.

Page 24: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

2. Cheque Record of payment.

Slow: must change into cash.

Reduce impulse buying.

Page 25: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

3. Paypath Wages is paid

directly into your bank account.

Quick, safe.

Reduces impulse buying.

Page 26: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

4. Benefit in kind Non money income.

Eg. Company car or mobile phone Susidised meals……….

Page 27: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Total cost of employing staff

Gross Wage + Employers share of PRSI

Page 28: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Government uses PAYE to Pay wages of teachers, doctors,

nurses

Improve roads, hospitals, schools

Provide Public Utilities: libraries, dumps

Page 29: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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)

Page 30: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Gross Pay- Wages before deductions

Net Pay- Wages after deductions

Page 31: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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.

Page 32: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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.

Page 33: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Statutory Deductions Deductions that must be made PAYE PRSI

Page 34: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Non Statutory (Voluntary)Deductions

Health insurance= VHI, BUPA/VIVAS

Private pension

Trade union fees

Savings scheme

Page 35: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Salary v Wage Salary- means an

employee is paid a certain amount of money per year.

Wages- employee is paid per hour.

Page 36: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Terms Basic Pay- payment for normal

working

Overtime- additional pay at a higher rate per hour for working in excess of normal working hours

Page 37: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

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.

Page 38: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Terms Flexi-time- One can with the

consent of ones employer work the required hours at any time within limits during the week.

Equal Opportunities Employer- Employer does not discriminate on the grounds of: gender, race, colour, religion and age.

Page 39: Being an employer Overview What is an employer? Rights and responsibilities of employers Reasons for keeping records Procedure for hiring staff Methods

Recap What is an employer? Rights and responsibilities of

employers Reasons for keeping records Procedure for hiring staff Methods of calculating wages Methods of paying wages Employment terms