Taxation & Your SalaryTaxation & Your Salary

OverviewOverview

BANK ACCOUNT

TAX INFORMATIO

N(Form 12A

or P45)

PPS NUMBER

PERSONALDETAILS

STARTING WITH CPL

PPS NumberPPS NumberWhat is it?

A unique reference number for each person working and living in Ireland used by the Department of Family and Social affairs (Social Welfare)

PPS number has 7 digits and 1 letter: for ex.: 1234567L

Take care of your PPS Number because it is used only by YOU!

You need it for tax purposes and social benefits

PPS NumberPPS Number How to get it?•Identify your local Social Security Office (01) 8748444•Contact:

Department of Social and Family Affairs20 Kings Inn Street,Dublin 1 (For County Dublin)

Department of Social and Family AffairsEyre StreetNewbridge Co. Kildare (For County Kildare)

What do you have to do in the office?Show passport or National Identity Card

Proof of Address (Bill, letter etc)ORLetter from Employer (available from CPL Office)

It usually takes approximately 2 weeks for the tax office to process your documents. All employees will be paid awaiting their PPS number but you will be on emergency tax until it is received.

TaxesTaxes Every Person working in Ireland needs a certificate of Every Person working in Ireland needs a certificate of

Tax CreditsTax Credits Never worked in Ireland before – Your New to the Never worked in Ireland before – Your New to the

Irish Tax SystemIrish Tax System

- - You need your PPS numberYou need your PPS number- You need to then apply for a Tax Certificate- You need to then apply for a Tax Certificate

You worked in Ireland beforeYou worked in Ireland before- You need P45 from previous employer- You need P45 from previous employer- If you have not worked in Ireland this year you will - If you have not worked in Ireland this year you will need need

to fill in a 12A formto fill in a 12A formhttp://www.revenue.ie/forms/form12a.pdfhttp://www.revenue.ie/forms/form12a.pdf

Taxes-You have never worked in Ireland Taxes-You have never worked in Ireland before: 12 Abefore: 12 A

Company Name

Address

Phone

PAYE Registered No.

A. Personal Details

- Name

- Address

- Date of Birth

- PPS Number

- Nationality

B. Residence Details

C. Employment Details (as Shown)

Taxes-You have never worked in Ireland Taxes-You have never worked in Ireland before: 12 Abefore: 12 A

If applicable

F. Claim for Tax Credits & Reliefs

-Tick the relevant box (eg) single, married , widow etc

G. Spouses Details

-Only if applicable

Declaration: Sign, Contact Number, Date

Send this form FREEPOST ASAP to

Department of Revenue and Taxation15 O’Connell Street

Dublin 1

Please make sure they got your form 12 A1890 333425

Taxes-You have never Taxes-You have never worked in Ireland before:12 worked in Ireland before:12

AA1. Send this form FREEPOST as soon as you get a PPS Number to

Department of Revenue and Taxation 15 O’Connell Street

Dublin 1

2. Please make sure they got your form 12 A - Call Revenue

Office on 1890 333 425

3. Wait for a Tax Certificate which you will get from the Revenue Office to the address provided in the form

4. Bring the copy of your tax certificate to CPL as soon as you receive it.

Taxes – Emergency TaxTaxes – Emergency Tax You have just started working in Ireland

You do not submit a PPS No. you are charged 41 % on your salary

Arrange PPS number ASAP !

You have PPS and you sent FORM 12A to the Tax Office

Your status will remain on Emergency but you will receive emergency credits for a limited period of time

You have PPS but you still do not have a tax cert from the Tax Office

From approximately the 9th week after you start employment you will be charged 41% on your salary

Taxes – Emergency TaxTaxes – Emergency Tax

What about 41 % tax??

You are not going to lose any money!

After you have been issued a tax certificate from the revenue department and have left a copy of same into the CPL Office, the revenue will refund any monies overpaid together with your salary

Taxes-you worked in Ireland Taxes-you worked in Ireland before: P45before: P45

What is a P45?

Document from previous employer: every employer is obliged to issue P45 when you leave employment

•Necessary if claiming unemployment benefit

•Ensures emergency tax not charged

•P45 must be from the current tax year, if not, fill out the 12A form and send to the Revenue department

Bring your P45 to the CPL Office ASAP to avoid being on Emergency Tax!

Opening a Bank AccountOpening a Bank AccountWhat do you need to open a bank account in Ireland?

•PPS Number (not always!): •Proof of employment: letter from employer (CPL will provide you with this)

•Proof of address: it can be a temporary address but NOT a HOSTEL address

•Passport/ International Identity card

•You choose a bank (AIB and BOI etc)

Tax

It is the responsibility of the individual to provide CPL/ Payroll Department with their PPS number, P45 or Tax certificate.

Failure to provide these documents will result in payment being taxed at the higher rate of taxation

What CPL Needs from You!! PPS No. - Personal Public Service PPS No. - Personal Public Service

Number Number

Tax Certificate (if you never Tax Certificate (if you never worked in Ireland before)worked in Ireland before)

OROR

P45 for the current year, from P45 for the current year, from Previous Employment (if you Previous Employment (if you worked in Ireland)worked in Ireland)

Bank DetailsBank DetailsThese are vitally important in order for These are vitally important in order for

you to be paid correctlyyou to be paid correctly

Payroll - PayslipPayroll - Payslip

You will get a payslip by Email every month You will get a payslip by Email every month (generally the Wednesday before pay day)(generally the Wednesday before pay day)

To open a payslip you need a special PIN To open a payslip you need a special PIN number (available from Payroll Dept) – the number (available from Payroll Dept) – the number is unique and it is your responsibility number is unique and it is your responsibility to store itto store it

IT IS YOUR RESPONSIBILITY TO CHECK IT IS YOUR RESPONSIBILITY TO CHECK YOUR PAYSLIP AND HIGHLIGHT ANY YOUR PAYSLIP AND HIGHLIGHT ANY ERRORS TO CPL IMMEDIATELY!!ERRORS TO CPL IMMEDIATELY!!

If you are missing any additional payments, If you are missing any additional payments, check with your team leader/CPLcheck with your team leader/CPL

PayslipPayslip

What are the Deductions on My Payslip?What are the Deductions on My Payslip?The information below is intended for guidance only, for full information The information below is intended for guidance only, for full information

please visit the Revenue website – please visit the Revenue website – http://www.revenue.ie/en/tax/it/index.html

o TaxTaxAll employees pay tax on earnings of all kinds arising from your employment, including All employees pay tax on earnings of all kinds arising from your employment, including

bonuses, overtime and non-cash payments known as Benefit-in-king e.g. Company carbonuses, overtime and non-cash payments known as Benefit-in-king e.g. Company caro Pay Related Social Insurance (PRSIPay Related Social Insurance (PRSI))

A PRSI contribution is a percentage of an employee’s reckonable earnings. It is paid by A PRSI contribution is a percentage of an employee’s reckonable earnings. It is paid by employers and employees and is made up of; social insurance and Health employers and employees and is made up of; social insurance and Health ContributionContribution

o Income LevyIncome LevyThe income levy is payable on gross income from all sources before any tax reliefs, The income levy is payable on gross income from all sources before any tax reliefs,

capital allowances, losses or pension contributions (2% on income up to €75,036)capital allowances, losses or pension contributions (2% on income up to €75,036)

Payroll – how are you going to Payroll – how are you going to be paid?be paid? Payment of wages is made by bank transferPayment of wages is made by bank transfer

If you do not have a bank account – you will be If you do not have a bank account – you will be paid by cheque on payday – to be collected paid by cheque on payday – to be collected from the CPL Office.from the CPL Office.

You must open a bank account for the next You must open a bank account for the next month’s payrollmonth’s payroll

CPL Letter RequestCPL Letter Request

To obtain PPS numberTo obtain PPS number To open a bank accountTo open a bank account Letter for landlord to certify that you Letter for landlord to certify that you

are employedare employed- These letters are available from CPL.

- Please ensure that you provide CPL with your Date of Birth and if opening a bank account include your address in Ireland

- Please write your name as on your passport

PayrollPayroll

When will I be paid?When will I be paid?Monthly Paid Employees – First Friday of every month – 2Monthly Paid Employees – First Friday of every month – 2ndnd July, 6 July, 6thth

August and so onAugust and so on

What do I have to do to get paid?What do I have to do to get paid?o To ensure accurate payment you must send a copy of your To ensure accurate payment you must send a copy of your

completed and approved timesheet hours (including any completed and approved timesheet hours (including any overtime) to Fax no overtime) to Fax no 61474426147442 by 12 pm on the Monday before by 12 pm on the Monday before your payment date 28your payment date 28thth June, 2nd August and so on June, 2nd August and so on

Monthly Payroll Monthly Payroll ScheduleSchedule

Hours From:2 Hours To: Pay Date: Payroll Cut off Date:

21st June 27th June 2nd July 28th June

28th June 1st August 6th August 2nd August

TMS TMS TMS TMS