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Being an Employer

Junior cert business studies

TermDefinition
Employer This is a person or a company who pays others i.e. employees to do the required work.=
Entrepeneur Is a person who sees an opportunity in the market and sets up a business to develop that opportunity at a profit.=
Calculating wages Employees are paid by time rate, piece rate or on a commission basis. (methods of calculating wages).=
Piece rate Employees are paid by the number of items produced. A block-layer gets paid for the number of blocks layed.
Commission An employee is paid for the number of items sold together with a small basic wage. E.g. Car sales person.=
Pay Related Social Insurance Calculation This is paid as a percentage of an individuals gross pay. Both the employer and employee pay into the PRSI fund=
Statutory Deductions PAYE, PRSI and USC.
Non Statutory (Voluntary)Deductions Health insurance (e.g. VHI, BUPA/VIVAS) Private pension, Trade union fees and Savings scheme=
Salary means an employee is paid a certain amount of money per year=
Wages employee is paid per hour=
Basic Pay payment for normal working=
Overtime additional pay at a higher rate per hour for working in excess of normal working hours=
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.=
Flexi-time One can with the consent of ones employer work the required hours at any time within limits during the week=
Equal Opportunities Employer Employer does not discriminate on the grounds of: gender, race, colour, religion and age=
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