http___www.welfare.ie_ga_Pages_CHECKLIST-OF-YOUR-RESPONSIBILITIES-AS-AN-EMPLOYER.aspx_1.xml
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- What are my responsibilities? - PRSI Inspections - What penalties can be imposed? - Checklist of your responsibilities as an employer? - Where can I get more information? Can you answer 'Yes' to these key questions? - Is the correct PPSN properly recorded for all your employees? - Is PRSI deducted on all relevant payments to all employees, that is: - wages and salaries? - fees? - part-time pay? - tips and gratuities? - bonuses? - overtime payment? - Christmas bonuses? - Benefit in kind? - Are you deducting PRSI on Permanent Health Schemes (including income continuance schemes), Revenue approved schemes established under irrevocable trusts, overseas pension schemes and other Revenue exempt approved schemes? - Are you deducting PRSI under the correct contribution class for each employee? - Are records accurate and up to date (inclusive of the last pay day)? - Are your PRSI payments paid by the 14th day of each month? - Do you send in your P35 annually? - Can employee records for the last 6 years be easily located?
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An féidir leat 'Tá' a thabhairt mar fhreagra ar na ceisteanna ríthábhachtacha seo? - An bhfuil an UPSP cheart taifeadta go cuí le haghaidh d'fhostaithe go léir? - An bhfuil ÁSPC á bhaint de gach íocaíocht bhainteach leis na fostaithe go léir, is iad sin: - pá agus tuarastail? - táillí? - pá páirtaimseartha? - aiscí? - bónais? - íocaíocht ragoibre? - bónais Nollag? - sochar comhchineáil? - An bhfuil tú ag baint ÁSPC le haghaidh Buanscéimeanna Sláinte (lena n-áirítear scéimeanna leanúnachas ioncaim), scéimeanna atá ceadaithe ag na Coimisinéirí Ioncaim atá bunaithe faoi iontaobhais dho-chúlghairmthe, scéimeanna pinsean thar lear agus scéimeanna ceadaithe eile atá díolmhaithe ó na Coimisinéirí Ioncaim? - An bhfuil tú ag baint ÁSPC faoin aicme cheart ranníocaíochta le haghaidh gach fostaí? - An bhfuil na taifid cruinn agus cothrom le dáta (leis an lá pá deireanach san áireamh)? - An ndéantar d'íocaíochtaí ÁSPC faoin 14ú lá de gach mí? - An seolann tú do P35 isteach go bliantúil? - An féidir teacht go héasca ar thaifid na bhfostaithe le haghaidh na sé bliana dheireanacha?