Author Description

New edition of this popular text reflects all budgetary changes in relation to the operation of the PAYE system for FETAC Level 5 Payroll students. New to this edition: Introduction of the new Universal Social Charge, which came into effect on 1 January 2011 Incorporates all relevant PRSI changes. Contains a workbook consisting of blank documents, which are essential for ease of completion of the many questions and exercises throughout the book. Provides the knowledge and skills necessary to maintain payroll records and to use both manual and computerised payroll systems. Explains the overall Irish tax system clearly and concisely, while also detailing the accumulative, emergency and temporary tax systems. Non-software specific, this book is compatible with any software a learner might be using. Provides data for entry and contains graded questions, many with sample answers. Includes sample exam papers. WRITTEN FOR Payroll - Manual & Computerised FETAC Level 5.