Employee Details - the Tax/PRSI/USC tab

Tax/USC Status

The employee's tax/USC status:

Normal

Income tax and USC is deducted from the employee's pay cumulatively.

Emergency

Emergency tax/USC must be applied to the employee's pay if you do not have the employee's tax credit details. Tax credits, Tax Rate cut-offs and USC Rate cut-offs are not applied to calculations. This usually results in a greater-than-normal amount of tax and USC being deducted.

Week 1

Income tax and USC are applied to the employee's pay on a "Week 1" (non-cumulative) basis.

Temporary Basis Applies

This field is only available if the employee is on a week 1 Tax/USC status. It's used for reporting purposes only and has no effect on the employee's tax, PRSI and USC calculations.

Emergency Start Period

The period in which this employee began paying income tax and USC at the emergency rate. This option automatically updated when you process time and pay details for the employee.

RPN No.

You should only edit an employee's Revenue Payroll Notification (RPN) number if advised to do so by the Revenue.

Tax Credits

The yearly and 'this period' tax credit amounts for the employee.

Tax Rate 1 Cut-Off Point

The yearly and 'this period' limit up to which income tax is deducted at the standard rate (Rate 1). When the employee's gross taxable pay exceeds this amount, income tax is deducted at the higher rate.

Apply PAYE Exclusion Order

Select this checkbox if you received a PAYE exclusion order from Revenue stating that this employee is exempt from income tax or USC, then enter the with effect from and has effect until dates.

If you're unsure about what dates to enter here, please review the PAYE exclusion order you received from Revenue or contact them directly for assistance.

PAYE Exempt (Marginal Relief Rate 40%)

Some employees are entitled to claim tax exemption if their total income is less than the relevant exemption limit.

A P2C tax credit certificate is issued to the employer in the normal way, but if the employee subsequently earns income above the exemption limit, tax is chargeable at the marginal rate. In this situation, you must select this checkbox.

USC Exempt

Select this checkbox if the employee is exempt from paying USC.

PRSI Exempt

Select this checkbox if the employee is exempt from making social insurance (PRSI) contributions.

PRSI Exempt Reason

This field becomes active when the PRSI Exempt check box is selected, and you must click one of the following:

• A1 Portable Doc - If the employee holds an A1 portable document from an EU member state
• Soc Sec Bilat Agree - If the employee holds a certificate of coverage under the Social Security Bilateral Agreement
• Exempt posted Ees - If the employee holds a notification of exemption for posted workers (other than above)
• Family member - If the employee is employed by a family member
• Under 16 - If the employee is under 16 years of age
• Social Welfare - If the employee works for a social welfare scheme
• Other - If none of the exempt reasons above apply

Shadow Payroll

Shadow payroll is a term used to report compensation data that is actually paid from another country. If you have an employee on assignment in a foreign country, their wages may need to be reported in both the home and host countries via a shadow payroll. If relevant, select this check box to indicate that the employee is being paid via a shadow payroll.

USC Rate 1 Cut-Off Point

The yearly and 'this period' limit up to which USC is deducted at USC Rate 1 (if applicable).

USC Rate 2 Cut-Off Point

The yearly and 'this period' limit up to which USC is deducted at USC Rate 2 (if applicable).

USC Rate 3 Cut-Off Point

The yearly and 'this period' limit up to which USC is deducted at USC Rate 3 (if applicable).

USC Rate 4 Cut-Off Point

The outstanding yearly and 'this period' balance to which USC is deducted at USC Rate 4 (if applicable).

Override USC Details

To manually edit the USC details for this employee.

PRSI Code

The employee's PRSI Base Code.

PRSI Lock: Fixed PRSI Code

Select this check box to prevent the employee's PRSI code from automatically switching to another code in accordance with the normal PRSI rules.

PRSI Lock: Multiple Employment

Select this check box if the employee has PRSI code A1 or A2 and also has more than one employment.

Insurable Weeks

The total number of insurable weeks in the current tax year (in this employment only).

Mother's Maiden Name

The employee's mother's maiden name. This is required (if available and applicable) along with the employee's home address and date of birth when you are submitting a form P35L/T.

Date of Birth

The employee's date of birth. If you haven't got the employee's PPS number, you must include their home address and date of birth.

Deceased

In the event of the death of the employee, you need to select this checkbox, and specify a Finish Date and Finish Period. This removes the deceased employee from the payroll.

Finish Date

The date on which the employee ceased employment with the company. If the employee left in the current tax year, the date is required for year-end reporting. This field is automatically updated upon running the End of Period (EOP), provided you specified that the employee has left when you entered their time and pay details.

Finish Period

The number of the pay period in which the employee left. This field can be used for two distinct purposes:

(1) to indicate that the employee has left the company.

(2) to indicate that you want to suspend entry of time and pay details for the employee.