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A comprehensive and practical overview to running an Irish payroll

This one-day introductory workshop on Irish Payroll is designed to meet the needs of those with little or no experience of current Irish payroll practice.

Covering Irish tax, Universal Social Charge (USC) and Social Security (PRSI) systems the course ensures that delegates receive a thorough grounding in Irish statutory legislation enabling them to calculate payments and process tax and PRSI accurately and with confidence.

Your payroll course overview:

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training

1 Day


Learn Payroll With Face 2 Face Training

CPD 6hrs


Learn Payroll With Face 2 Face Training

Help Desk

Learn Payroll With Face 2 Face Training



Learn Payroll With Face 2 Face Training



This course will be of value to any professionals who have responsibility for producing payrolls compliant with legislation in the Republic of Ireland. Experience of current Irish payroll practice is not required, but some knowledge of UK payroll would be advantageous.

The course is also essential for any business contemplating expansion, merger or acquisition in the Irish republic.

You will understand the statutory obligations of employers and the rights of employees, and their relationship with the employer's occupational sickness and maternity schemes. You will also benefit from clear explanations of the qualifying conditions, the method of calculation of the benefit in kind, any exemptions, tax, USC and PRSI payable.

A number of practical exercises will be completed, including a manual payroll calculation from gross pay to net pay and producing an accurate payslip.

  • Calculate tax, USC and PRSI manually
  • Identify all of an employee’s statutory rights and employer’s obligations
  • Calculate entitlements manually
  • Complete forms accurately and reclaim the correct amounts.



How the Irish tax and PRSI system works

  • How employers register
  • Time restriction applicable

Gross pay

  • What it is, how it is calculated and what additions to pay or deductions from pay are allowed
  • Which elements of pay are subject to tax, USC and / or PRSI, what elements of pay are treated differently for tax and PRSI

Pay and earnings periods

  • The effect on tax and PRSI calculations for different pay frequencies

Tax credits

  • What are tax credits? How are they calculated and how are they used?
  • Difference between cumulative and non-cumulative, what week1/month1 means, how the revenue commissioners notify tax credit changes

Tax bands

  • Tax deduction and emergency deduction cards
  • How to use, process and apply different rates and the cut-off points

PRSI letters and rates

  • What does a PRSI letter and PPS number represent, how do personal circumstances, employer, earnings etc lead to the correct letter, and how is it used?
  • How to select and use the correct PRSI tables to calculate the liability

Universal Social Charge

  • How to calculate the cumulative deduction
  • Definition of who pays the exempted rate of USC
  • International processes related to USC
  • Documentation produced for USC

New employees

  • The importance of forms P45, P46, and P12A in setting up new employees, what needs to be checked on the P45, how to complete these forms


  • Forms that need to be completed
  • Payments after leaving
  • Employee reserving employment.


  • Step-by-step calculations with examples and exercises, preparation of a manual payroll with tutor assistance

The payslip

  • The makeup of a payslip, what has to be entered and who has to have one

The workshop will cover the following subjects:

  • Maternity benefit
  • Maternity rights
  • Fathers' leave
  • Disability benefit
  • Occupational paid leave
  • Annual leave
  • Force majeure leave
  • Unpaid absences and parental leave
  • Directors pay
  • Attachment of earnings
  • Jury service
  • Terminations
  • Payment of Wages Act
  • Benefit in kind
  • Fines and penalties



"I have always found the Learn Centre to be helpful and supportive of not only mine but the team's payroll training needs. The blended learning approach works well for me and I would not hesitate to recommend them as a Payroll training specialist provider not only for online delivery (e-learning) but also face 2 face and in-house. The Payroll Professionals Conference is also a great networking opportunity."

Kresh Veerasamy - Payroll Manager at Cancer Research UK

"Cintra HR & Payroll Services has a long standing relationship with The Learn Centre – they are an absolutely integral part of the payroll community. Their training courses and annual conference are a must for all payroll professionals and not just for up to the minute technical topics: their training really puts payroll and payroll issues into context, taking into account commercial, economic and political influences."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"When setting up a Shared Service Centre, The Learn Centre played a key role in our award winning Payroll Academy, delivering a blended learning experience combining both classroom based training and an e-learning solution. The course delivery, the training materials and overall learning experience was excellent."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"I have attended many of The Learn Centre’s training courses in recent years. They are always of the highest professional standard and deliver updates on complicated HR and Payroll legislation, but in an easy to understand format. I would gladly recommend The Learn Centre to any potential client who is looking for HR & Payroll training courses, bespoke in-house training or expert advice."

Michael Stevenson - Payroll Manager at Queen's University Belfast

"My team always attends the annual Payroll and HR Update course. Essential information covering often complex legislative changes, always presented by excellent trainers with in depth knowledge of their subject. A 'must attend' course for any serious payroll professional."

Deon Piovesan - Finance and Payroll Manager at Westminster Kingsway College

"I've booked the HR and Payroll Update course most years and during roles with at least 3 different employers. One thing remains the same; a course that is relevant, well delivered and enjoyable and that is key when trying to retain the many pieces of legislation changes to which payroll professionals are exposed."

Tracey Hinton - Payroll Manager at Wilson James Limited

"I have used The Learn Centre on a number of occasions and have found it provides a great platform to gain the knowledge required to carry out my job. I started off with the Payroll Technician course and this in-depth learning gave me a great foundation of payroll knowledge to build upon and give me the confidence to progress up the career ladder, well worth it and would certainly recommend, no matter what level you are at there will be a course/qualification that can help you."

Ayman Zagloul - Assistant Payroll Supervisor at Queen's University Belfast

"Payroll may not be the most exciting of topic for some but The Learn Centre really bring it to life - the brilliant networking opportunities with fellow professionals is an added bonus. They cover an amazing range of topics too – if you need to upskill, then The Learn Centre is the organisation to help you do it."

Carsten Staehr - CEO at Cintra HR & Payroll Services

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher - Payroll Consultant at Essex County Fire and Rescue Service