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Business
Business(Being an employer)
| Question | Answer |
|---|---|
| What is an employer? | An employer is a person or company that pays others to work for them |
| What are the rights of the employer? | To sets up in business,select suitable staff and dismiss dishonest employees |
| What are the responsibilities of the employer? | To provide a safe working environment,to provide a minimum wage and to obey employment laws |
| What are employment procedures? | Decide who is needed,prepare job description,advertise,interview and appoint and train |
| What are employment records? | Application form,CV, performance records,income tax and PRSI data and contract |
| What is time rate? | Where the employee is paid according to the number of hours worked |
| How is time ate calculated? | Basic and overtime = gross wage |
| What is piece rate? | Where the employee is paid for the number of items produced |
| How do you calculate the piece rate? | Basic add bonus = gross wage |
| What is the commission rate? | Where the employee is paid for the amount of items sold? |
| How do you calculate the commission rate? | Basic add commission = gross wage |
| What is the standard rate cut off point? (SRCP) | The amount of the employees income that is taxed at 20% |
| What are tax credits? | Reductions allowed in the amount of income tax to be paid |
| What is a wages book? | A record of the gross wage,deductions and wages to be paid to employers |
| What is the total cost of employing staff? | Gross wage plus employers share of PRSI |
Created by:
Chimozukee
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