Employee Details - Tax/PRSI/USC tab

What each field on the Tax/PRSI/USC tab does in an employee record in Sage 50 Payroll Ireland.

Use the Tax/PRSI/USC tab in Employee Details to manage an employee's tax, PRSI and USC information.

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.

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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.

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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.

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RPN No.

Shows the employee's Revenue Payroll Notification (RPN) number. Only edit this value if Revenue instructs you to do so.

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Tax Credits

Shows the employee's annual and current period tax credit values.

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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.

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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.

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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.

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USC Exempt

Select this option if the employee doesn't pay USC.

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PRSI Exempt

Select this option if the employee doesn't pay PRSI.

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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.

 

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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.

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USC Rate 1-4 Cut-Off Points

These fields show the annual and current period income limits used for each USC rate.

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Override USC Details

Select this option to edit the employee's USC values manually.

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PRSI Code

Shows the employee's PRSI base code.

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PRSI Lock: Fixed PRSI Code

Select this option to stop Sage 50 Payroll Ireland automatically changing the employee's PRSI code.

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PRSI Lock: Multiple Employment

Select this option if the employee has a PRSI code A1 or A2 and has more than one employment.

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Insurable Weeks

Shows the total number of insurable weeks for this employment in the current tax year.

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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.

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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.

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Deceased

Select this option if the employee has died. Also, enter a Finish Date and Finish Period to remove the employee from the payroll.

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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.

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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.