When an employee is on Maternity/Adoptive Leave and is receiving payment from the Department of Social Protection they will automatically receive a credited PRSI contribution for each week of leave.
If the employee has taken Maternity/Adoptive Leave but does not qualify for a payment from DSP they are still entitled to the credited PRSI contribution for each week of leave. The DSP has confirmed that if they receive a letter signed by the employer on the company headed paper which state the dates the employee was on Maternity/Adoptive Leave they will credit contributions to the employees PRSI record.
This will ensure that the employee’s entitlements to payments in the future from the DSP are protected.
The National Minimum Wage Act, 2000 states that the NMW is €8.65 per hour, there are some exceptions to this.
Where employees are under the age of 18 or within the first 2 years after the date of their first employment over the age of 18, the rate is €6.06 per hour
In the first 2 years after the date of first employment over the age of 18, the rate is €6.92 per hour in the first year and €7.79 per hour in the second year
Where a trainee is doing a course which complies with S.I. No. 99 of 2000 for the 1st one third of the period the rate is €6.49 per hour, the 2nd one third the rate is €6.92 per hour, and the 3rd one third the rate is €7.79 per hour.
S.I. No 99 of 2000 is the Statutory Instrument which forms part of the National Minimum Wage Act, 2000
For the protection of both employees and employers a Contract of Employment, which is now a legal requirement, should be given to each employee as this will state clearly what is expected of both sides and will minimise or hopefully prevent issues arising that lead to ill feeling or disputes in the workplace.
The Government has developed a Microfinance Fund to assist start-up and growing enterprises across all sectors with 10 or less employees. Loans of €25,000 are available to companies considered to be commercially viable even though they may not meet the conventional risk criteria applied by commercial banks. Applicants will have to demonstrate that they have been refused credit by a commercial lending institution before their application is considered.
The new fund will generate €90 million in new lending to 5,500 micro enterprises which will support 7,700 new jobs. Borrowers will pay a commercial interest rate. For more information see www.microfinanceireland.ie.
With the onset of the recession more employees are working part-time or on “zero hour” contracts.
This means that the employee is available to work when needed but does not have a specified number of hours guaranteed. The employee could have no work in one particular pay period but work full time the next pay period. These contracts are more usual in the hospitality and retail industries.
Employers often find it difficult to calculate holiday entitlements in these circumstances.
Thesaurus Software makes this task simple by incorporating a holiday calculator within the payroll itself which looks at the hours worked and calculates the holiday entitlement based on that. It also includes formation from the Organisation of Working Time Act and also other helpful guides dealing with different aspects of employment.