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Business(Being an employer)

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