Working Life Employers Employees Prepared by Rachel Farrell
Working Life Employers & Employees Prepared by Rachel Farrell
What is an employer? n A person or firm who pays people to do work for them.
Rights of Employers n n n 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 n Provide safe & healthy work conditions. n Pay agreed wages for work done. n Obey employment laws. n Keep records of PAYE & PRSI deducted.
Reasons for keeping employee records If employee is: q Seeking promotion q Claiming unfair dismissal q Being made redundant q Revenue commissioners - (PAYE/PRSI)
Job Advertisement needs to have: n n n 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 n n n 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 n Duties. n Qualifications needed. n Personality needed. n Pay & hours.
2. Recruitment n n Find out what staff you need. Advertise the job.
3. Examine CV’s (curriculum vitae) and Application Forms n Look at all the replies to the advertisement.
4. Shortlist n Call the best candidates for interview.
5. Interview & Select n Face to face meeting to decide if the candidate is suitable.
6. Probationary Period n A trial period to see if the new employee is suitable.
7. Contract of Employment Sets out: n Terms of employment. n Rates of pay. n Duties. n Starting date.
METHODS OF CALCULATING WAGES
1. Time Rate n Paid by the hour. n Clock in & clock out.
2. Piece Rate n Paid for the amount of items produced or work done.
3. Commission n Basic wage plus a percentage of sales.
METHODS OF PAYING WAGES
1. Cash n Quick. n Convenient. n Unsafe.
2. Cheque n n n Record of payment. Slow: must change into cash. Reduce impulse buying.
3. Paypath n n n Wages is paid directly into your bank account. Quick, safe. Reduces impulse buying.
4. Benefit in kind n Non money income. n Examples include: n n Company car or mobile phone Subsidised meals………
Total cost of employing staff n Gross Wage + Employers share of PRSI
Government uses PAYE to: n Pay wages of teachers, doctors, nurses n Improve roads, hospitals, schools n Provide Public Utilities: libraries, dumps
Government use PRSI to n Pay social welfare payments such as, n Job seekers allowance, Old Age Pesion n Maternity Benefit or Sickness Benefit, n Family Income Supplement (FIS)
n n Gross Pay - Wages before deductions Net Pay - Wages after deductions
Standard Rate of Tax n Is the lower rate of tax Standard Rate Cut-off point n Is the amount that you can earn before you pay the high rate of tax.
Tax Credit n Is the amount that is subtracted from the tax you have to pay. n It reduces the amount of tax you have to pay.
Statutory Deductions that must be made n PAYE n PRSI n USC
Non Statutory (Voluntary) Deductions n Health insurance= VHI, Aviva Health, Glo. Health, Laya Healthcare n Private pension n Trade union fees n Savings scheme
Salary v Wage n Salary- means an employee is paid a certain amount of money per year. n 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 n n n 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 n n 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 does not discriminate on the grounds of: gender, race, colour, religion and age.
Employee n n 1. 2. 3. Is someone who works for someone else for payment People who are employed work in 3 main areas Agriculture (Farming, Fishing) Industries (manufacturing/construction) Services (banking, healthcare etc)
Work v Employment n n 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. 2. 3. 4. Receive a minimum wage Work in a safe working area Join a trade union if you wish Be treated in an equal way.
Young people at work Protection of Young Persons (Employment) Act, 1996 Click the link for details
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