1. Glossary of Terms:
- AVCs - Additional Voluntary Superannuation Contributions
- Earnings – all pay types e.g. salary, premia, overtime, allowances etc
- Gross Pay/Payments - Total earnings excluding Mileage and Expenses
- Gross Taxable Pay - Gross pay less (Superannuation + ASC + AVCs + Cornmarket Life Assurance Element of Income Continuance Plan)
- Gross Pensionable Pay – earnings on which superannuation is payable
- OAP – Contributory Old Age Pension
- ASC/PRD – Pension Related Deductions ( Pension Levy)
- Superannuation – deductions towards pension scheme
- Pensionable Payments – payment types that are subject to superannuation
- PRSI – Pay Related Social Insurance
- USC – Universal Social Charge
2. Pay Periods For Fortnightly Paid Staff
Employees who are paid fortnightly on Thursdays, are paid 11 days in arrears. To work out which period
you are being paid for, count back 11 days from the pay date and the pay period is the previous 14 days
i.e. Monday to Sunday.
Example
F
|
Pay date: Thursday 26th February 2015
Pay Period: 2nd February to 15th February 2015 ( 14 days)
3. Calculating Gross to Net Pay
Gross Pay less Statutory and Voluntary Deductions = Net Pay
| Statutory Deductions | Voluntary Deductions |
| PAYE(tax) | VHI |
| PRSI | Credit Union |
| ASC/PRD(Pension related deduction) | Trade Union |
| Superannuation USC(Universal Social charge) |
Life Assurance AVCs etc |
| LPT |
4. Gross Pay
When calculating Gross Pay you need your annual salary and hourly profile (full time hours for your grade e.g. 36, 37 or 39 hours) to determine the hourly rate.
Annual Salary ÷ 365.25 x 7 ÷ hourly profile = hourly rate
Example
Staff Nurse on Annual Salary of €42,000 = €42,000 ÷ 365.25 x 7 ÷ 39 = €20.639 hourly rate
Any Allowances should also be included in the calculation of Gross Pay. These are calculated as follows:
Annual Allowance ÷ 365.25 x 7 ÷ hourly profile x hours worked
Example
Staff Nurse in receipt of Specialist Qualification Allowance working 78 hours
€2791 ÷ 365.25 x 7 ÷ 39 x 78 = €106.98
On Call/Call Outs etc are calculated as per DOH&C Consolidated rates and should also be included to
arrive at Gross Pay.
The table below sets out how most payments are calculated:
| Payment Type | Payment Calculation |
| Basic Salary(annual salary) | Hours Worked x Hourly Rate |
| Sunday Premium | Hours Worked x Hourly Rate |
| Night Duty Premium | Hours Worked x Hourly Rate ÷ 4 |
| Unsocial Hours | Hours Worked x Hourly Rate ÷ 6 |
| Overtime at Flat Rate | Hours Worked x Hourly Rate |
| Overtime at Time Plus one half | Hours Worked x Hourly Rate x 1.5 |
| Overtime at Double Time | Hours Worked x Hourly Rate x 2 |
| Public Holiday Premium | Hours Worked x Hourly Rate |
5. Superannuation
Superannuation varies depending on your contract of employment. Superannuation is only deducted
from payments that are deemed pensionable. Detailed below some payment types:
| Gross Payments that are Pensionable | Gross Payments that are Non Pensionable |
| Basic Salary(annual salary) | Overtime |
| Specialist Qualification Allowance | Call Outs |
| Location Allowance | Key Holders Allowance |
| Premia Payments( Saturdays, Sundays Nights etc) | Living Out Allowance |
| Cardiac Allowance | |
| On Call Allowances | |
|
Secure Unit Allowance |
Officers employed prior to 5th April 1995
Gross Pensionable Pay x 6.5%
Officers employed post 5th April 1995(excluding New Entrants after 1st January 2013)
Gross Pensionable Pay x 3%
Gross Pensionable Pay less (OAP x 4*) x 3.5%
* OAP rate is pro rata to hours worked
Non Officers employed prior to 2005
Gross Pensionable Pay x 1.5%
Gross Pensionable Pay less (OAP x 4*) x 5%
* OAP rate is pro rata to hours worked
New Entrants after 1st January 2013
Gross Pensionable Pay x 3%
Gross Pensionable Pay less (OAP x 4*) x 3.5%
* OAP rate is pro rata to hours worked
6. ASC/Pension Related Deduction (PRD)
This was introduced on 1st March 2009 and applies to all earnings whether they are subject to
superannuation or not. The current rates are:
7. Universal Social Charge (USC)
This was introduced from 1st January 2011 and is chargeable on all gross pay. It is not chargeable on any
Department of Social Protection payments e.g. Illness benefit. The current rates are:
With effect from 1st January 2012, USC is calculated on a cumulative basis, similar to PAYE. Revenue
will provide the rates applicable to each person. The standard rates are as above but if you have
another income, the rates will be divided between employments.
Should you have a full medical card, please inform Revenue of this.
You will receive notice of your rates of USC on your Tax Credit Certificate. Any queries with regard to
the rate of USC applied to your payroll should be directed to Revenue.
8. Contact Details for Revenue
Revenue operate a national phone number for all PAYE callers - 017383636
9. TAX/PAYE
Standard Rate Cut Off and Tax Credits will be shown on your payslip or on the Tax Credit Certificate
received from Revenue.
Tax Rates for 2015 20% and 40%
There are three methods of calculation:
Cumulative – this applies to the majority of staff
Week 1 Basis – depends on personal circumstances
Emergency – this applies when no Tax Credits have been received
Cumulative Tax is calculated as follows:
Gross pay less (Superannuation + ASC/Pension Related Deduction + AVCs + Cornmarket Life
Assurance Element of Income Continuance Plan) = Gross Taxable Pay( this figure is used as part
of the tax calculation
Weekly standard rate cut off point x 2 = fortnightly standard cut off point (this equals the
amount of your taxable pay @ 20%)
If fortnightly taxable pay is less than your fortnightly standard cut off point, then all of your
taxable income is taxed @ 20%
If fortnightly taxable pay is greater than fortnightly standard rate cut off, then the excess income
is taxed @ 40%
Calculation of tax is therefore
o fortnightly standard rate cut off x 20% (a)
o Remainder of taxable pay x 40% (b)
o (a) plus (b) less (weekly tax credit x 2) = tax payable
| Region | Employers Reg. No. | Region | Employers Reg. No. |
| Eastern Region | 0043024G | Portiuncla | 0024042B |
| Midlands | 0002000J | South East | 0027010D |
| Mid West | 0030888U | South | 0007497W |
| North East | 0072958D | West | 0024042B |
| North West | 0036210M |
10. PRSI (Pay Related Social Insurance)
PRSI is payable on all gross pay. An employee’s PRSI sub class can vary from pay date to pay date as it is
based on each fortnight’s earnings.
Permanent Officers employed prior to 5th April 1995 are generally Class D. All other staff are generally
Class A. Please refer to your payslip to determine your class.
To determine your PRSI class divide Full Gross Pay by 2 and this will determine which PRSI subclass you fall into.
Detailed below the various classes, sub classes and percentage deductions:
11. LPT (Local Property Tax)
Deduction of LPT commenced in 2013 for those employees who have requested the deduction from
their pay. The details are sent directly by Revenue and the deduction is applied in accordance with the
instructions received. All queries in relation to LPT value should be directed to Revenue.