Working Life
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Transcript of Working Life
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