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Working Life. Employers & Employees. Prepared by Rachel Farrell. What is an employer?. A person or firm who pays people to do work for them. Rights of Employers. To set up a business and employ suitable staff. To decide on the aims and objectives of the business.
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Working Life Employers & Employees Prepared by Rachel Farrell
What is an employer? • A person or firm who pays people to do work for them.
Rights of Employers • To set up a business and employ suitable staff. • To decide on the aims and objectives of the business. • To dismisss dishonest staff.
Responsibilities of Employers • Provide safe & healthy work conditions. • Pay agreed wages for work done. • Obey employment laws. • Keep records of PAYE & PRSI deducted.
Reasons for keeping employee records If employee is: • Seeking promotion • Claiming unfair dismissal • Being made redundant • Revenue commissioners - (PAYE/PRSI)
Job Advertisement needs to have: • Name of the employer • Position to be filled • Qualifications and experience of the candidate • How to apply • Closing date • A statement saying that the company is an equal opportunities employer
Information given on CV • Personal Details: Name, age etc….. • Educational achievements • Work experience • Hobbies/interests/achievements • Name of referees
1. Job Description and Person Specification • Duties. • Qualifications needed. • Personality needed. • Pay & hours.
2. Recruitment • Find out what staff you need. • Advertise the job.
3. Examine CV’s (curriculum vitae) and Application Forms • Look at all the replies to the advertisement.
4. Shortlist • Call the best candidates for interview.
5. Interview & Select • Face to face meeting to decide if the candidate is suitable.
6. Probationary Period • A trial period to see if the new employee is suitable.
7. Contract of Employment Sets out: • Terms of employment. • Rates of pay. • Duties. • Starting date.
1. Time Rate • Paid by the hour. • Clock in & clock out.
2. Piece Rate • Paid for the amount of items produced or work done.
3. Commission • Basic wage plus a percentage of sales.
1. Cash • Quick. • Convenient. • Unsafe.
2. Cheque • Record of payment. • Slow: must change into cash. • Reduce impulse buying.
3. Paypath • Wages is paid directly into your bank account. • Quick, safe. • Reduces impulse buying.
4. Benefit in kind • Non money income. • Examples include: • Company car or mobile phone • Subsidised meals………
Total cost of employing staff • Gross Wage + Employers share of PRSI
Government uses PAYE to: • Pay wages of teachers, doctors, nurses • Improve roads, hospitals, schools • Provide Public Utilities: libraries, dumps
Government use PRSI to • Pay social welfare payments such as, • Job seekers allowance, Old Age Pesion • Maternity Benefit or Sickness Benefit, • Family Income Supplement (FIS)
Gross Pay - Wages before deductions • Net Pay - Wages after deductions
Standard Rate of Tax • Is the lower rate of tax Standard Rate Cut-off point • Is the amount that you can earn before you pay the high rate of tax.
Tax Credit • Is the amount that is subtracted from the tax you have to pay. • It reduces the amount of tax you have to pay.
Statutory Deductions Deductions that must be made • PAYE • PRSI • USC
Non Statutory (Voluntary) Deductions • Health insurance= VHI, Aviva Health, GloHealth, Laya Healthcare • Private pension • Trade union fees • Savings scheme
Salary- means an employee is paid a certain amount of money per year. Wages- employee is paid per hour. Salary v Wage
Terms • Basic Pay- payment for normal working • Overtime- additional pay at a higher rate per hour for working in excess of normal working hours
Terms • Bonus – Extra money added to wages for achieving certain targets • Benefit-in-kind – Non money income. Eg. company car, subsidised canteen • Subsidised – company pays some of the cost of meals etc.
Terms • Flexi-time- One can with the consent of ones employer work the required hours at any time within limits during the week. • Equal Opportnities Employer- Employer does not discriminate on the grounds of: gender, race, colour, religion and age.
Employee • Is someone who works for someone else for payment • People who are employed work in 3 main areas • Agriculture (Farming, Fishing) • Industries (manufacturing/construction) • Services (banking, healthcare etc)
Work v Employment • Work = Performing a task without payment eg student completing a household budget question • Employment = work undertaken for payment eg teacher preparing notes for her business studies class
Rights of Employees • Receive a minimum wage • Work in a safe working area • Join a trade union if you wish • Be treated in an equal way.
Young people at work Protection of Young Persons (Employment) Act, 1996 Click the link for details