Being an employer

1. Being an employer

2. What is an employer? • A person or firm who pays people to do work for them.

3. RIGHTS OF AN EMPLOYER • Set up a business • Select suitable staff • Dismiss dishonest employees • Expect employees to do a fair days work • RESPONSIBILITIES OF AN EMPLOYER • Provide safe and healthy working conditions • Obey all laws • Pay wages • Keep records on employees

4. Reasons for keeping employee records • If employee is • seeking promotion • Claiming unfair dismissal • Being made redundant • Revenue commissioners- (PAYE/PRSI)

5. Procedure for employing staff.

6. 1. Job Description • Duties. • Qualifications needed. • Personality needed. • Pay & hours.

8. 2. Recruitment • Find out what staff you need. • Advertise the job.

9. 3. Examine CV’s (curriculum vitae) & Application Forms • Look at all the replies to the advertisement.

10. 4. Shortlist • Call the best candidates for interview.

11. 5. Interview & Select • Face to face meeting to decide if the candidate is suitable.

12. 6. Probationary Period • A trial period to see if the new employee is suitable.

13. 7. Contract of Employment • Sets out the; • Terms of employment. • Rates of pay. • Duties. • Starting date.

14. Methods of calculating wages

15. 1. Time Rate • Paid by the hour. • Clock in & clock out.

16. 2. Piece Rate • Paid for the amount of items produced or work done.

17. 3. Commission • Basic wage plus a percentage of sales.

18. Methods of paying wages

19. 1. Cash • Quick. • Convenient. • Unsafe.

20. 2. Cheque • Record of payment. • Slow: must change into cash. • Reduce impulse buying.

21. 3. Paypath • Wages is paid directly into your bank account. • Quick, safe. • Reduces impulse buying.

22. 4. Benefit in kind • Non money income. • Eg. • Company car or mobile phone • Susidised meals……….

23. Total cost of employeing staff • Gross Wage + Employers share of PRSI

24. Government uses PAYE to • Pay wages of teachers, doctors, nurses • Improve roads, hospitals, schools • Provide Public Utilities: libraries, dumps

25. 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)

26. Gross Pay- Wages before deductions • Net Pay- Wages after deductions

27. 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.

28. 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.

29. Statutory Deductions • Deductions that must be made • PAYE • PRSI

30. Non Statutory (Voluntary)Deductions • Health insurance= VHI, BUPA/VIVAS • Private pension • Trade union fees • Savings scheme

31. Salary- means an employee is paid a certain amount of money per year. Wages- employee is paid per hour. Salary v Wage

32. Terms • Basic Pay- payment for normal working • Overtime- additional pay at a higher rate per hour for working in excess of normal working hours

33. 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.

34. 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.

35. 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.

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