Use the Tax/PRSI/USC tab in Employee Details to manage an employee's tax, PRSI and USC information. NOTE: The Code, Surname, First Name, PPS Number, Employment ID, Department, and Cost Centre fields appear on every tab in the employee record. You can edit all of these fields except Code. Tax/USC Status Select how Sage 50 Payroll Ireland calculates the employee's tax and USC. | Status | Description | | Normal | Calculates tax and USC on a cumulative basis. | | Emergency | Applies emergency tax and USC when Revenue tax credit details aren't available. Tax credits, tax rate cut-off points and USC cut-off points aren't used, so deductions are usually higher. | | Week 1 | Calculates tax and USC on a non-cumulative (Week 1) basis. |
Temporary Basis Applies Available only when you select Week 1. This field is for reporting purposes only and doesn't affect tax, PRSI or USC calculations.
Emergency Start Period Shows the payroll period when emergency tax and USC started. Sage 50 Payroll Ireland updates this field automatically when you process the employee's pay.
RPN No. Shows the employee's Revenue Payroll Notification (RPN) number. Only edit this value if Revenue instructs you to do so.
Tax Credits Shows the employee's annual and current period tax credit values.
Tax Rate 1 Cut-Off Point Shows the annual and current period income limit taxed at the standard income tax rate. Income above this limit is taxed at the higher rate.
Apply PAYE Exclusion Order Select this option if Revenue issues a PAYE Exclusion Order confirming the employee is exempt from income tax or USC. Enter the With effect from and Has effect until dates shown on the exclusion order.
PAYE Exempt (Marginal Relief Rate 40%) Select this option if Revenue confirms the employee qualifies for marginal relief. If the employee later earns above the exemption limit, tax applies at the marginal rate.
USC Exempt Select this option if the employee doesn't pay USC.
PRSI Exempt Select this option if the employee doesn't pay PRSI.
PRSI Exempt Reason Available only when you select PRSI Exempt. Choose the reason for the exemption. | Option | Use when | | A1 Portable Doc | The employee holds an A1 Portable Document from an EU member state. | | Soc Sec Bilat Agree | The employee holds a certificate under a Social Security Bilateral Agreement. | | Exempt posted Ees | The employee has an exemption for posted workers. | | Family member | The employee works for a family member. | | Under 16 | The employee is under 16 years old. | | Social Welfare | The employee works on a social welfare scheme. | | Other | None of the other reasons apply. |
Shadow Payroll Select this option if you pay the employee through a shadow payroll. Shadow payroll reports earnings paid in another country while meeting payroll reporting requirements.
USC Rate 1-4 Cut-Off Points These fields show the annual and current period income limits used for each USC rate.
Override USC Details Select this option to edit the employee's USC values manually.
PRSI Code Shows the employee's PRSI base code.
PRSI Lock: Fixed PRSI Code Select this option to stop Sage 50 Payroll Ireland automatically changing the employee's PRSI code.
PRSI Lock: Multiple Employment Select this option if the employee has a PRSI code A1 or A2 and has more than one employment.
Insurable Weeks Shows the total number of insurable weeks for this employment in the current tax year.
Mother's Maiden Name Enter the employee's mother's maiden name, where available. Revenue requires this information, together with the employee's address and date of birth, when submitting a P35L/T.
Date of Birth Enter the employee's date of birth. If you don't have the employee's PPS number, you must also enter their home address and date of birth.
Deceased Select this option if the employee has died. Also, enter a Finish Date and Finish Period to remove the employee from the payroll.
Finish Date Enter the date the employee left employment. If the employee left during the current tax year, Sage 50 Payroll Ireland uses this date for year-end reporting. The software updates this field automatically after you process the End of Period (EOP), provided you marked the employee as having left when entering their pay.
Finish Period Enter the payroll period in which the employee left. You can also use this field to suspend time and pay entry for the employee. [BCB:47:Sales - SEB:ECB] |