IPASS Payroll Technician Certificate - Stage 2 Flashcards

A set of vocabulary-style flashcards covering statutory leave entitlements, qualifying conditions, taxation, and record-keeping requirements for Irish payroll based on the IPASS Stage 2 curriculum.

Public Holiday Benefit (Part-time)

Entitlement granted if the employee worked at least $40$ hours during the five-week period ending on the day before the public holiday.

Statutory Sick Leave Record Retention

The requirement for an employer to keep records related to Statutory Sick Leave for a period of 4 years.

Statutory Sick Pay (SSP) Qualification

The requirement that an employee must have completed 13 weeks of continuous service with the employer to qualify.

Statutory Sick Pay (SSP) Rate

Calculated as $70\%$ of normal daily earnings, subject to a maximum of $€110.00$ per day.

Illness Benefit Taxation (Less than 4 weeks)

Revenue reduces the SRCOP by the taxable Illness Benefit actually received and reduces tax credits by $20\%$ of that amount on a Cumulative Basis.

Illness Benefit Taxation (More than 4 weeks)

Revenue annualises the weekly taxable Illness Benefit, reduces the SRCOP by the annualised amount and tax credits by $20\%$ of that amount on a Week 1 Basis.

Illness Benefit Personal Rate Reduction

The personal rate is reduced below $€254$ per week if the claimant's average reckonable weekly earnings do not exceed $€300$ in the relevant tax year.

Child Support Payment (Illness Benefit)

A payment of $€58$ for a child under 12 years of age which is exempt from tax.

ASC Pensionable Pay (Sick Leave)

For a public servant on half pay due to sick leave, the pensionable pay for ASC purposes remains full pay.

Compulsory Maternity Leave

The minimum period an employee must take: 2 weeks before the birth and 4 weeks after the birth.

Maternity Leave Service Requirement

No minimum service is required; entitlement begins from the first day of employment.

Maternity Leave Notification Procedures

The employee must provide at least 4 weeks written notice and a medical certificate confirming the pregnancy and expected date of confinement.

Maternity Benefit Rate

The higher of the weekly rate of Illness Benefit or $€299$ per week.

Health and Safety Leave (Employer Payment)

The employer must pay the employee's normal wages for the first 21 days of health and safety leave.

Breastfeeding Breaks Eligibility

An entitlement that continues for 104 weeks (2 years) following the birth of the child without loss of pay.

Paternity Leave Record Retention

Employers must keep records for 8 years after the paternity leave is taken.

Paternity Leave Non-Compliance Fine

The maximum fine of $€4,000$ that can be imposed on an employer for failing to keep required records.

Paternity Leave Commencement Rule

Leave cannot commence before the actual date of birth of the child.

Parent's Leave Transferability

Generally cannot be transferred between parents unless a parent dies during the two years following the birth.

Reckonable Service (Parent's Leave)

Parent's leave is considered reckonable service for redundancy purposes.

Parental Leave Service Requirement

Employees must have at least one year's continuous service to qualify for 26 weeks of parental leave.

Parental Leave Notice Period

An employee must give the employer at least 6 weeks notice of the intention to take parental leave.

Relevant Person (Carer's Leave)

A person assessed by the DSP as having a disability that requires full-time care and attention.

Carer's Leave Benefit Accrual

Annual leave and public holiday benefits accrue only during the first 13 weeks of carer's leave for each relevant person.

Force Majeure Family Member Restriction

A niece is not included in the statutory definition of a family member for the purposes of taking force majeure leave.

Force Majeure Record Retention

Employers must retain records relating to force majeure leave for eight years.

Medical Care Leave Payment Status

Leave taken for medical care purposes is unpaid.