This memorandum summarises, in general terms, the matters which a new employer should be aware of on becoming an employer in Ireland. In this respect, it addresses the following:-
A. Taxation.
B. Recruitment.
C. Appointment.
D. Work Permits.
E. Terms of Employment.
F. Trade Unions and Industrial Relations.
G. Safety.
H. Sexual Harassment.
I. Discipline/Dismissal.
J. Redundancy.
K. Transfer of Business to or from another employer.
A. Taxation
An employer engaging employees must register with the Tax Authorities, and follow the procedures for the deduction of Pay As You Earn (PAYE) and Pay-Related Social Insurance (PRSI) from employees at source. At commencement of employment, employees should be in a position to provide the employer with a Certificate of Tax Free Allowances showing, on an annual, monthly and weekly basis the amount that an employee can earn before PAYE Tax is applied. PRSI, at the rate of 7.75% up to the ceiling of IR£20,900 per annum must be
