Republic of Ireland: Payroll Calendar for the Next Month

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March 14 – This is the deadline for P30 monthly PAYE/PRSI payments to the Collector General for February by employers who pay monthly, unless they pay (and file form P30) through Revenue On-Line Service (ROS).

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Regulations made in 2008 require Government Agencies and larger companies to file returns and make payments to the Revenue online, using Revenue Online Services (ROS).

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Industrial relations legislation makes provision for trade union representatives, employers and employer representative bodies to bring a complaint before the Labour Court that an employer has breached a registered employment agreement.

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Employers who pay the statutory redundancy entitlement and give proper notice of redundancy are entitled to a 60% rebate from the Social Insurance Fund, into which they make regular payments themselves through PRSI contributions.

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The Labour Court has made a new Employment Regulations Order (ERO) fixing the statutory minimum rates of pay and statutory conditions of employment for workers in the scope of the Retail Grocery & Allied Trades Joint Labour Committee (JLC).

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Republic of Ireland: Labour Court - Minimum pay rates for hotel workers

The Labour Court has made a new Employment Regulations Order (ERO) fixing the statutory minimum rates of pay and statutory conditions of employment for workers in the scope of the Hotels Joint Labour Committee (JLC).

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Republic of Ireland: Employer PAYE - Employer’s Guide to PAYE updated

A new version of the Employer’s Guide to PAYE has been published by Revenue. A Table showing all of the changes made to the previous version (dated 26 February 2008) is also available.

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The Minister for Labour Affairs, Dara Calleary, has proposed bringing the Joint Labour Committee and Registered Employment Agreements systems into line with the procedures already established under the National Minimum Wage Act, 2000 that allow individual employers to submit “inability to pay” claims to the Labour Court for adjudication.

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An Employment Regulation Order (SI 215) has been made, fixing the statutory minimum rates of pay and statutory conditions of employment of workers within the scope of the Law Clerks Joint Labour Committee. The Order is effective from 22 June 2009 and relates to office managers, law clerks/bookkeepers, legal secretaries and office assistants.

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On 298 May 2009, representatives of the Governments of Ireland and Moldova signed a Double Taxation Convention, with comprehensive provisions relating to the taxation of income and gains.

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