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Being an Employer (Procedure for Employing Staff (Find out what type of…
Being an Employer
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Gross Wage Calculations
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Commission basis
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Used for paying car salespersons, insurance agents etc.
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What is an Employer?
An employer is a person or company that pays others to work for them, e.g. the government pays teachers, nurses and gardaí; a shopkeeper pays a shop assistant, etc.
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Net Wages
Statutory Deductions
Income Tax (PAYE)
A compulsory payment made by employees who earn over a certain amount, to the government to finance government services
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Non Statutory Deduction
Health Insurance
Payments made to VHI, BUPA, or VIVAS to cover hospital treatment
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