Working Life

Employers & Employees

Prepared by Rachel Farrell

What is an employer? A person or firm who pays people to

do work for them.

Rights of Employers To set up a business and

employ suitable staff.

To decide on the aims and objectives of the business.

To dismisss dishonest staff.

Responsibilities of Employers

Provide safe & healthy work conditions.

Pay agreed wages for work done.

Obey employment laws.

Keep records of PAYE & PRSI deducted.

Reasons for keeping employee records

If employee is: Seeking promotionClaiming unfair dismissalBeing made redundantRevenue commissioners - (PAYE/PRSI)

Job Advertisement needs to have: Name of the employer Position to be filled Qualifications and experience of the

candidate How to apply Closing date A statement saying that the company

is an equal opportunities employer

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

PROCEDURE FOR EMPLOYING STAFF

1. Job Description and Person Specification

Duties.

Qualifications needed.

Personality needed.

Pay & hours.

2. Recruitment Find out what staff you

need.

Advertise the job.

3. Examine CV’s (curriculum vitae) and Application Forms

Look at all the replies to the advertisement.

4. Shortlist

Call the best candidates for interview.

5. Interview & Select Face to face meeting

to decide if the candidate is suitable.

6. Probationary Period

A trial period to see if the new employee is suitable.

7. Contract of EmploymentSets out:

Terms of employment.

Rates of pay.

Duties.

Starting date.

METHODS OF CALCULATING WAGES

1. Time Rate

Paid by the hour.

Clock in & clock out.

2. Piece Rate

Paid for the amount of items produced or work done.

3. Commission

Basic wage plus a percentage of sales.

METHODS OF PAYING WAGES

1. Cash Quick.

Convenient.

Unsafe.

2. Cheque Record of payment.

Slow: must change into cash.

Reduce impulse buying.

3. Paypath Wages is paid

directly into your bank account.

Quick, safe.

Reduces impulse buying.

4. Benefit in kind Non money income.

Examples include: Company car or mobile phone Subsidised meals………

Total cost of employing staff

Gross Wage + Employers share of PRSI

Government uses PAYE to: Pay wages of teachers, doctors,

nurses

Improve roads, hospitals, schools

Provide Public Utilities: libraries, dumps

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)

Gross Pay - Wages before deductions

Net Pay - Wages after deductions

Standard Rate of TaxIs the lower rate of tax

Standard Rate Cut-off pointIs the amount that you can earn before you pay the high rate of tax.

Tax CreditIs the amount that is subtracted from the tax you have to pay.It reduces the amount of tax you have to pay.

Statutory Deductions

Deductions that must be madePAYEPRSIUSC

Non Statutory (Voluntary) Deductions

Health insurance= VHI, Aviva Health, GloHealth, Laya Healthcare

Private pension

Trade union fees

Savings scheme

Salary v Wage Salary- means an

employee is paid a certain amount of money per year.

Wages- employee is paid per hour.

Terms Basic Pay- payment for normal

working

Overtime- additional pay at a higher rate per hour for working in excess of normal working hours

Terms 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.

Terms 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.

Employee Is someone who works for

someone else for payment People who are employed work in

3 main areas1. Agriculture (Farming, Fishing)2. Industries

(manufacturing/construction)3. Services (banking, healthcare etc)

Work v Employment Work = Performing a task without

payment eg student completing a household budget question

Employment = work undertaken for payment eg teacher preparing notes for her business studies class

Rights of Employees

1. Receive a minimum wage2. Work in a safe working area3. Join a trade union if you wish4. Be treated in an equal way.

Young people at work

Protection of Young Persons (Employment) Act, 1996

Click the link for details