Taxation & Your Salary

Overview

PPS Number What is it? A unique reference number for each person working and living in Ireland used by the Department of Family and Social affairs (Social Welfare) PPS number has 7 digits and 1 letter: for ex.: L Take care of your PPS Number because it is used only by YOU! You need it for tax purposes and social benefits

PPS Number  How to get it? Identify your local Social Security Office (01) Contact: Department of Social and Family Affairs 20 Kings Inn Street, Dublin 1 (For County Dublin) Department of Social and Family Affairs Eyre Street Newbridge Co. Kildare (For County Kildare)  What do you have to do in the office? Show passport or National Identity Card Proof of Address (Bill, letter etc) OR Letter from Employer (available from CPL Office) It usually takes approximately 2 weeks for the tax office to process your documents. All employees will be paid awaiting their PPS number but you will be on emergency tax until it is received.

Taxes  Every Person working in Ireland needs a certificate of Tax Credits  Never worked in Ireland before – Your New to the Irish Tax System - You need your PPS number - You need to then apply for a Tax Certificate  You worked in Ireland before - You need P45 from previous employer - If you have not worked in Ireland this year you will need to fill in a 12A form to fill in a 12A formhttp://

Taxes-You have never worked in Ireland before: 12 A Company Name Address Phone PAYE Registered No. A.Personal Details -Name -Address -Date of Birth -PPS Number -Nationality B. Residence Details C. Employment Details (as Shown)

Taxes-You have never worked in Ireland before: 12 A If applicable F. Claim for Tax Credits & Reliefs -Tick the relevant box (eg) single, married, widow etc G. Spouses Details -Only if applicable Declaration: Sign, Contact Number, Date Send this form FREEPOST ASAP to Department of Revenue and Taxation 15 O’Connell Street Dublin 1 Please make sure they got your form 12 A

Taxes-You have never worked in Ireland before:12 A 1. Send this form FREEPOST as soon as you get a PPS Number to Department of Revenue and Taxation 15 O’Connell Street Dublin 1 2. Please make sure they got your form 12 A - Call Revenue Office on Wait for a Tax Certificate which you will get from the Revenue Office to the address provided in the form 4. Bring the copy of your tax certificate to CPL as soon as you receive it.

Taxes – Emergency Tax  You have just started working in Ireland You do not submit a PPS No. you are charged 41 % on your salary Arrange PPS number ASAP !  You have PPS and you sent FORM 12A to the Tax Office Your status will remain on Emergency but you will receive emergency credits for a limited period of time  You have PPS but you still do not have a tax cert from the Tax Office From approximately the 9th week after you start employment you will be charged 41% on your salary

Taxes – Emergency Tax What about 41 % tax?? You are not going to lose any money! After you have been issued a tax certificate from the revenue department and have left a copy of same into the CPL Office, the revenue will refund any monies overpaid together with your salary

Taxes-you worked in Ireland before: P45 What is a P45? Document from previous employer: every employer is obliged to issue P45 when you leave employment Necessary if claiming unemployment benefit Ensures emergency tax not charged P45 must be from the current tax year, if not, fill out the 12A form and send to the Revenue department Bring your P45 to the CPL Office ASAP to avoid being on Emergency Tax!

Opening a Bank Account What do you need to open a bank account in Ireland? PPS Number (not always!): Proof of employment: letter from employer (CPL will provide you with this) Proof of address: it can be a temporary address but NOT a HOSTEL address Passport/ International Identity card You choose a bank (AIB and BOI etc)

Tax It is the responsibility of the individual to provide CPL/ Payroll Department with their PPS number, P45 or Tax certificate. Failure to provide these documents will result in payment being taxed at the higher rate of taxation

What CPL Needs from You!! PPS No. - Personal Public Service Number PPS No. - Personal Public Service Number Tax Certificate (if you never worked in Ireland before) Tax Certificate (if you never worked in Ireland before) OR OR P45 for the current year, from Previous Employment (if you worked in Ireland) P45 for the current year, from Previous Employment (if you worked in Ireland) Bank Details Bank Details These are vitally important in order for you to be paid correctly

Payroll - Payslip You will get a payslip by every month (generally the Wednesday before pay day) You will get a payslip by every month (generally the Wednesday before pay day) To open a payslip you need a special PIN number (available from Payroll Dept) – the number is unique and it is your responsibility to store it To open a payslip you need a special PIN number (available from Payroll Dept) – the number is unique and it is your responsibility to store it IT IS YOUR RESPONSIBILITY TO CHECK YOUR PAYSLIP AND HIGHLIGHT ANY ERRORS TO CPL IMMEDIATELY!! IT IS YOUR RESPONSIBILITY TO CHECK YOUR PAYSLIP AND HIGHLIGHT ANY ERRORS TO CPL IMMEDIATELY!! If you are missing any additional payments, check with your team leader/CPL If you are missing any additional payments, check with your team leader/CPL

Payslip What are the Deductions on My Payslip? What are the Deductions on My Payslip? The information below is intended for guidance only, for full information please visit the Revenue website – o Tax All employees pay tax on earnings of all kinds arising from your employment, including bonuses, overtime and non-cash payments known as Benefit-in-king e.g. Company car o Pay Related Social Insurance (PRSI ) A PRSI contribution is a percentage of an employee’s reckonable earnings. It is paid by employers and employees and is made up of; social insurance and Health Contribution o Income Levy The income levy is payable on gross income from all sources before any tax reliefs, capital allowances, losses or pension contributions (2% on income up to €75,036)

Payroll – how are you going to be paid? Payment of wages is made by bank transfer Payment of wages is made by bank transfer If you do not have a bank account – you will be paid by cheque on payday – to be collected from the CPL Office. If you do not have a bank account – you will be paid by cheque on payday – to be collected from the CPL Office. You must open a bank account for the next month’s payroll You must open a bank account for the next month’s payroll

CPL Letter Request To obtain PPS number To obtain PPS number To open a bank account To open a bank account Letter for landlord to certify that you are employed Letter for landlord to certify that you are employed - These letters are available from CPL. - Please ensure that you provide CPL with your Date of Birth and if opening a bank account include your address in Ireland - Please write your name as on your passport

Payroll When will I be paid? When will I be paid? Monthly Paid Employees – First Friday of every month – 2 nd July, 6 th August and so on What do I have to do to get paid? What do I have to do to get paid? o To ensure accurate payment you must send a copy of your completed and approved timesheet hours (including any overtime) to Fax no by 12 pm on the Monday before your payment date 28 th June, 2nd August and so on

Monthly Payroll Schedule Hours From:2Hours To:Pay Date:Payroll Cut off Date: 21 st June27 th June2 nd July28 th June 1 st August6 th August2 nd August TMS