Employment and payrollEmployment contracts are required by law for each member of staff employed. A contract is an agreement which sets out the terms such as employment conditions, rights, responsibilities and duties of an employee.
Payroll administration involves a variety of employer obligations, including tax and social security payments.
Employers must register under the Universal Social Charge and deduct tax from employee’s income and any benefits in kind.
Most employers and employees pay social insurance contributions into the National Social Insurance Fund. The type of class and rate of contribution an employee pays is determined by the nature of their work. Social insurance contributions entitle employees to a full range of social insurance payments if they meet qualifying criteria.