cptbrochure

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tHe BeNeFItS oF BeComINg aCeRtIFIeD PaYRoLL teCHNICIaNoR a CeRtIFIeD Vat teCHNICIaNStuents who grauate as a Certie payroll Technician or a

Certie VAT Technician will:

Become an invaluable member of their emloyers nancialteam, by being aware of their emloyers comlianceobligations in a highly technical area.

Signicantly enhance their career eveloment rosects. Enhance their ayroll/VAT skills, their technical exertise

an conence. develo their rofessional skills an abilities through the

alication of avance training.

develo a network of contacts in a range of businessesworking in the same secialist el as themselves.

Hol a HETAC accreite Level 6 qualication.

tHe BeNeFIt FoR emPLoYeRSEmloyers will:

Have a highly skille iniviual with a uniue technicalknowlege of every emloyers comliance reuirementsin relation to ayroll or VAT.

Know that your largest tax liabilities are being manage bya erson who hols a secialist rofessional ualication.

Gain an imrove service which will bring real nancial,organisational an ractical benets to the organisation.

Enhance their staff eveloment by assisting them to obtaina valuable ualication.

Recognise the nee to have a truly rofessional ayroll/VATworking environment.

Reuce the otential of incurring enalties an other chargesfrom Revenue.

Cti Pa TciciaCti VAT Tcicia

pAYE/pRSI an Value Ae Tax (VAT) are the largest tax liabilities which most comanies incur an the largest sources oftax recoveries on Revenue auits. Yet the eole resonsible for the management an ayment of their comanies pAYE/pRSI anVAT liabilities often have to o so without the benet of secialist training an little or no ractical suort. TheIpASS Certie payroll Technician an CertieVAT Technician ualications are two excellent ualications which roviestuents with the skills an knowlege necessary to manage their emloyers pAYE/pRSI anVAT affairs.

Ii Pa Aciati (1pASS) phone: (01) 408 9100 Fax: (01) 408 9102 Email: [email protected] Website: www.iass.ie

CeRtIFIeD PaYRoLL teCHNICIaN (CPt)

The Certie payroll Technician is the leaing ayroll ualication in Irelan.

The course assumes no rior knowlege of ayroll matters an it rovies

stuents with a comrehensive an ractical knowlege of the oeration

of the pAYE an pRSI systems an a thorough knowlege of Emloyment

Law which has a irect bearing on the oeration of the ayroll function.

The course is extremely interesting an ractical an it rovies all of the

essential information neee to work in a ayroll function. The ualication

will also enhance the stuents career rosects an will unoubtely bring

real benets an imrovements to the worklace.

CeRtIFIeD Vat teCHNICIaN (CVt)

The Certie VAT Technician is the only VAT secic ualication in Irelan.

The course assumes no rior knowlege of VAT matters an it exlains in

etail, the imortant rinciles an workings of the Irish VAT system, for all

kins of businesses. The course also outlines the most common roblems

which businesses have to conten with on a aily basis an it teaches

stuents how to recognise these roblems an more imortantly, how to

eal with them.

Course mATerIAl: Stuents will receive comrehensive course manuals, uate twice yearly which are writtenby some of the countrys most exerience tax lecturers an consultants, incluing former Revenue auitors.

Certicate in payroll TechniuesHETAC Level 6 Certicate

Certicate in VAT TechniuesHETAC Level 6 Certicate

Professional Tax Training


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Stage 1The Certie payroll Technician course will rovie stuents with a comrehensive knowlege of pAYE/pRSI, Social Welfare anEmloyment legislation an ractices as they relate to both emloyers an their emloyees. The course rovies all of the essentialinformation neee to work in a ayroll environment. Emloyers cannot een on their ayroll software to answer all their ueries,articularly in relation to pRSI classications (an conseuential calculations).

The course material inclues numerous examles an self assessment uestions which stuents can use to evelo their knowlegewhile they stuy. The course is extremely ractical an is esigne to allow stuents to rogress at a realistic ace. Whether you workin ayroll or not, you will n this course extremely interesting, ractical an relevant to you.

Stuents are guarantee to learn a great eal which will unoubtely enhance their work erformance an bring real benets to theiremloyer an to their emloyees.

The CerTIfIed PAyroll TeChnICIAn QuAlIfICATIon

HETAC CERTIFICATE IN pAYROLL TECHNIqUES

CeRtIFIeD PaYRoLL teCHNICIaN - Stage 1 SYLLaBUS



Certicate in payroll TechniuesHETAC Level 6 Certicate

InTroduCTIon To emPloymenT lAw

The introuction to Emloyment Law iscusses the various tyesof law such as Civil, Criminal an Case Law an Emloyment Law.It exlains what Joint Labour Committees (JLC) are, how theyfunction an exlain what Emloyment Regulation Orers (EROs)an Registere Emloyment Agreements (REAs) are an how theybecome legally bining on certain emloyers an business sectors.It also exlains how awars uner Emloyment Law are to betreate for tax uroses.

The course also covers the following emloyment legislation:

Terms of Emloyment (Information) Act 1994 an 2001 payment of Wages Act 1991 Organisation of Working Time Act 1997 Holiays, Rest an

Maximum Working Time

The three Acts above are examine in etail, exlaining what themain rovisions of each of the acts are:1. The obligation on emloyers to issue a written statement of

the terms of emloyment to each emloyee.2. How emloyees shoul be ai an what euctions may an

may not be mae by the emloyer.3. The entitlements of full time, art-time, casual an temorary

emloyees to ai holiays, ublic holiays, rest breaks anmaximum working time an how they are calculate.

Stuents will learn how these acts are alie in a ractical anmeaningful way on a ay to ay basis in various tyes of emloyment.

Stuents will also learn how emloyers can act to ensure that theycomly with their obligations an in many cases ractical solutionsare offere to situations where comliance with the acts can causeunforeseen roblems for emloyers.

The PAy relATed soCIAl InsurAnCesysTempRSI is an extremely confusing toic which very few eolefully unerstan. This regularly leas to both overayments anunerayments by both emloyers an emloyees. The coursewill inclue a thorough exlanation of the oeration of the pRSI

system to inclue: pRSI Classes an Sub-Classes pRSI Contribution Weeks pRSI Exemtions an Threshols

Secial Treatment of Job-Sharers Social Insurance Benets Recors for pRSI puroses Health Contribution Levy Exemtion from Health Levy Reayment of Health Levy Overayments

The PAy As you eArn (PAye sysTem)Stuents will gain a thorough knowlege of the oeration of thepAYE system which every emloyer is oblige to oerate. Toicscovere inclue:

Introuction to the Irish Taxation System Revenue Commissioners Structure an Regional divisions The pay As You Earn (pAYE) System Emloyer Registration System personal Tax Rates Tax Creits an Stanar Rate Cut-Off point (SRCOp) Income Tax Calenar pAYE Calculations Commencement of Emloyment Health Exenses Tax Relief for Exenses incurre in Emloyment denition of pay Calculation of Weekly/Fortnightly/Monthly an 4 weekly salary Calculation of daily Rate of pay Calculation of Overtime Rates an roblems arising

Holiay pay an Bank Holiay pay Calculation of Arrears (e.g. back ate salary increases,

overtime ayments an cost to emloyer) New Emloyees Cumulative Basis, Emergency Basis, Week 1/Month 1, Week 53 payments Regare as pay for Tax puroses payments not Regare as pay for Tax puroses Avance payments an Holiay pay payment ue to Illness payments without deuction of Income Tax pAYE Aministration - Form p45, p30, p60 an p35 Income Levy Certicate payments mae after date of Cessation of Emloyment Emloyers duties at the Beginning an the En of the Year

InCome leVy Comlete Workings an Exemtions Covere in detail


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Stage 2The aim of this course is to rovie stuents with a comrehensive knowlege of the ractical rules in relation to Emloyment Law anthe oeration of pAYE an pRSI. It evelos an exans on the knowlege they have gaine at the Stage 1 level. The toics covere havebeen ientie as the most imortant issues which affect emloyers toay. Many of these toics can lea to emloyers having substantialliabilities because of the incorrect manner in which they are ealt with.

The Certie payroll Technician ualication is an extremely valuable an ractical ualication, which will enhance stuents careerrosects an will unoubtely bring real benets an imrovements to their worklace. The course claries some of the most commonmisconcetions in relation to the oeration of pAYE an pRSI. If you work in ayroll, or if you want to work in ayroll, you wont n abetter course for your nees an you will also n that this course is extremely interesting, ractical an relevant to you.

CeRtIFIeD PaYRoLL teCHNICIaN - Stage 2 SYLLaBUS

emPloymenT lAwThe course covers the following emloyment legislation:

National Minimum Wage Act 2000

Maternity protection Acts 1994 an 2004

Aotive Leave Act 1995 an 2005

protection of Emloyees (part-Time Work) Act 2001

protection of Emloyees (Fixe-Term Work) Act 2003

The ve Acts above are examine in etail, exlaining what the

main rovisions of each of the acts are:

1. The national minimum wage ayable to emloyees an how

it is calculate.

2. Emloyers obligations to rovie Maternity Leave an

rotection of emloyment for female emloyees.

3. The availabil ity of Aotive Leave an Aotive Benet to

both male an female emloyees an conitions an

obligations of both emloyers an emloyees.

4. The removal of iscrimination against art-time workers.

5. The removal of iscrimination against xe-term workers an

the revention of abuse arising from the use of successive

xe-term emloyment contracts.

The PAy relATed soCIAl InsurAnCe

(PrsI) sysTemThis course covers many avance asects of the pRSI system

to inclue:

pRSI an Social Insurance Entitlements

qualifying Conitions

pRSI Contribution Week an Relevant Tax Year

pRSI Benets

Taxation of Illness Benet an Occuational Injury Benet

The PAy As you eArn (PAye) sysTemThis course eals with some of the more avance pAYE issues,

to inclue:

Benet in Kin an Valuation Rules

National pay

Comany Cars, Vans an Other Vehicles

preferential Loans, Accommoation, Meical Insurance

Other benets

Taxation of BIK Receive while on Unai Leave

The parking Levy

Entitlement to Use a parking Sace Exemtion for Certain persons

pensions an pRSAs

Tax deuctible Suerannuation Contributions an Refuns

Aitional Voluntary Contributions (AVCs)

personal pension plans (RACs) an pRSAs

payment of a pension

permanent Health Insurance Schemes

Termination payments

Statutory Reunancy

Basic Exemtion

Stanar Caital Suerannuation Benet (SCSB)

Foreign Service Relief

Taxable Element of Termination payments

To Slicing Relief

Exemt payments for Training Courses

Jobseekers Benet an Reunancy/Termination payments

Exenses & Tax Free payments

Reimbursement of Exenses

Roun Sum Allowances

Motor Travel an Subsistence Rates

Tax Free payments

Removal an Relocation Exenses

payment to members of State an State sonsore

committees an boars

Revenue On-Line Service (ROS)


The CerTIfIed PAyroll TeChnICIAn QuAlIfICATIon

HETAC CERTIFICATE IN pAYROLL TECHNIqUES


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Stage 2

Stage 2 of the Certie VAT Technician course exans on the knowlege an exerience gaine in Stage 1. It introuces stuents to

some of the more avance issues which they may have to eal with incluing some of the most confusing an roblematic areas of

VAT ractice, namely the correct VAT treatment of international services, construction services an ealing with Revenue VAT auits.

The course eals with these toics by exlaining the logic an the uroses of the various rules an then rogresses by using simle

examles to illustrate these rinciles an rules. Stuents will not only learn the correct VAT treatment of these transactions, but they

will gain ractical exerience through a number of worke examles an self assessment uestions. The course will rovie stuents

with a stimulating learning exerience which is reinforce by alying the VAT rules to ractical real worl situations, which they are

likely to encounter in their working environment.

1. ACCOUNTING FOR VAT

Sales / Invoice basis

Cash receits basis

Exclue transactions

Change in VAT rates

Change from cash receits basis toinvoice basis

Change from invoice basis to cashreceits basis

Withholing tax an VAT

2. VAT TREATMENT OF FINANCEAGREEMENTS

VAT treatment of hire urchaseagreements

VAT treatment of leasing agreements

Trae-in of goos

VAT treatment on nalisation ofleasing agreements

3. TRIANGULATIONSIMpLIFICATION pROCEdURE

What is it?

Who ualies for it?

How oes it oerate?

4. SUppLY OF SERVICES

What is a service?

VAT rates on services

place of suly of services

Business to Business (B2B)

Business to Consumer (B2C) services

General rule an the excetions

VAT on services receive from abroa

When is foreign VAT ayable?

When to self account for VAT onservices receive from abroa

Services liable to VAT wherehysically erforme

VAT liability of remises roviers

5. VAT 60A RELIEF

What is it?

Who ualies for it?

How oes it oerate?

How are suliers affecte?

6. VAT ON CONSTRUCTIONSERVICES

VAT rates in the constructioninustry

VAT treatment of xtures an ttings

VAT an subcontractors

Issue of settlement vouchers

Stage ayments/rogress claims

Non VAT invoices

Suly an installation of goos

VAT an Relevant Contracts Tax

Self accounting/Reverse chargebasis of accounting for VAT onconstruction services

7. SECTION 13A RELIEF

What is Section 13A Relief?

Who ualies for it?

How oes is oerate?

dealing with customers who haveSection 13A relief

Transactions not covere bySection 13A Relief

8. MISCELLANEOUS INCLUdING

VAT on international transortservices

Annual Return of Traing details

Suly an Install contracts

Aortionment of VAT inut creits

9. VAT REFUNdS FORUNREGISTEREd TRAdERS

VAT refuns to unregistere Irishtraers

VAT refuns to foreign businesses

VAT refuns to farmers anshermen

VAT refuns on urchase of touringcoaches, meical euiment, etc.

10. VIES RETURNS

Sulies of goos an services toVAT registere customers in otherEU states.

CeRtIFIeD Vat teCHNICIaN - Stage 2 SYLLaBUS


HETAC CERTIFICATE IN VAT TECHNIqUES


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1. INTROdUCTION TOBASIC pRINCIpLES

Oeration of the VAT system

VAT inclusive & VAT exclusive gures

Books an recors Recoringtransactions for VAT uroses

Calculating VAT

VAT Rates

2. VAT REGISTRATION

VAT Registration

Taxable ersons

How is the threshol etermine? Otions to register

Intening traers

Registration roceures

Waiver of exemtion

Cancellation of registration

VAT Exemt an Zero Rate

Farmers an VAT

3. VAT RETURNS

VAT returns

Annual returns

Comleting VAT returns

payments by irect ebit Revenue On-line Service (ROS)

4. SUppLY OF GOOdS

place of suly of goos

Taxable suly of goos

Self-sulies

Gifts

Vouchers

deositspayments receive inavance

Reair an maintenance services

The two-thirs rule

distance sales

Internet sales

5. AMOUNT ON WHICH VAT ISCHARGEABLE

General rule total consieration

Re-charge of exenses

postage an insurance charges

payments by creit car

Sales at less than market value

The ackage rule an thecomosite rule

disosing of comany assets

6. dEdUCTIBLE ANdNON-dEdUCTIBLE VAT

deuctible VAT

Non-euctible VAT

personal services

Motor vehicles

Reclaiming foreign VAT

Business engage in both taxablean exemt activities

Time limits for reayments

Ba ebts

Margin Scheme Goos

7. INVOICES ANd CREdITNOTES

Imortance of invoices

Format of a VAT invoice

Time limits

Settlement Vouchers an debitNotes

discounts

Creit Notes

Incorrect amounts of VAT invoice

Converting foreign currency invoices

Electronic data Interchange (EdI)

8. IMpORTS ANdINTRA-COMMUNITYACqUISITIONS (ICAs)

ICAs - general

Self Accounting - ICAs

Calculation of VAT ue on ICAs

Imorts

Valuation for VAT uroses

deferre ayment scheme

Creit for VAT on imorte goos

parcel ost imortation

Suly an Install Contracts

9. EXpORTS ANdINTRA-COMMUNITYSUppLIES (ICSs)

ICSs - general

What are exorts?

Sulies of goos to otherMember States

distance sales

VIES Returns

Retail Exort Scheme

Stage 1peole resonsible for maintaining the VAT recors of their comany, nee to have a thorough knowlege an unerstaning ofthe imortant rinciles an rules governing the oeration of the Irish VAT system. Stage 1 of the Certie VAT Technician courseintrouces stuents to these rinciles an rules an then rogresses to eal with some of the most common ay to ay VAT issueswhich staff have to eal with.

The course inclues numerous ractical examles an self assessment uestions on the rules governing the oeration of the Irish VATsystem, VAT bookkeeing entries for a range of transactions, calculations of VAT liabilities an comletion of VAT returns.




The CerTIfIed VAT TeChnICIAn QuAlIfICATIon

HETAC CERTIFICATE IN VAT TECHNIqUES

CeRtIFIeD Vat teCHNICIaN - Stage 1 SYLLaBUS


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FoR FURtHeR INFoRmatIoN aND aN eNRoLmeNt FoRm CoNtaCt:

IpASS, IpASS House, H4 Centreoint Business park, Oak Roa, dublin 12.

phone: (01) 408 9100 Fax: (01) 408 9102 Email: [email protected] Website: www.iass.ie

WHo SHoULD eNRoLoN tHeSe CoURSeS? Anyone who wants to obtain a valuable ualication

Anyone who is resonsible for maintaining a comanys pAYE/

pRSI or VAT recors.

peole resonsible for the comletion of pAYE/pRSI or VAT

Returns.

Accountants an Accounting Technicians.

Accounts managers an staff.

peole working in a nance eartment. peole who wish to imrove their knowlege of the Irish pAYE/

pRSI or VAT system.

CPt aND CVt QUaLIFICatIoNReQUIRemeNtS

In orer to ualify as a Certie payroll Technician or a CertieVAT Technician, stuents must successfully comlete both Stage 1

an Stage 2 of the relevant course. Exams are hel twice yearly, inlate May an in early december, with reeat examination sittings

being hel in August an February.

There are no eucational reuirements for amission to either the

Certie payroll Technician or the Certie VAT Technician course.

aVaILaBLe StUDY oPtIoNS

ClAssroom Courses: IpASS CpT classroom courses arerovie at more than 30 ifferent locations throughout the country,

incluing a number of dublin venues with aitional venues beingae on an ongoing basis.

However, the CVT course is currently run in fewer centres

nationwie. To n out where the classroom course nearest to youis base, lease contact the IpASS ofce, or consult our website at

www.iass.ie.

Ca c a a 1 igt p k, 2 ati p ca, 10 k, bt

stag 1 a stag 2. A ptia a vii

c i appxiat 1 k b t

at t vat xaiati.

oNLINe aND DIStaNCe LeaRNINgCoURSeSIpASS can now offer both the CpT an the CVT courses through

an online learning / istance learning otion. This means thatstuents can stuy at their own ace an at a time an locationthat suits them best.

Online learning or stuying by istance learning can greatly

enhance existing knowlege an imrove ersonal conencean cometence. Our online learning / istance learning course

rovies the stuent with the ieal oortunity to realise theirotential by ursuing their chosen course of stuy at their ownace.

The online learning / istance learning ack that each stuent

receives, contains everything that is reuire to enable them totackle their stuies with conence:

Online lectures which can be accesse at any time Comrehensive Stuy Notes A etaile stuy guie

practice uestions an suggeste solutions Samle aers an suggeste solutions

Revision kit Telehone access to a tutor

A stuent telehone hel line, incluing tutorial suort is alsoavailable to assist stuents with any ueries they might have

throughout their course of stuy. A full revision ay is alsoavailable an will be hel aroximately one week rior to the

examinations. Notication of the ate an venue will be forwareto all stuents. The revision course is otional for all stuents who

will be reuire to ay a searate fee if they wish to atten.

Some BaSIC INFoRmatIoNto aSSISt WItH FReQUeNtLY

aSkeD QUeStIoNS All caniates woul normally be execte to comlete the course

of stuy for Stage1, before roceeing to stuy for Stage 2, althoughthey may stuy Stage 1 an Stage 2 at the same time.

Caniates are ermitte to attemt the Stage 2 examination incases where they may still be reuire to comlete their Stage 1

examination. Examinations are hel twice yearly early december an late May,

with reeat examinations being hel in February an in August.


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