Jury service is a troublesome time for employers and employees alike. Employees being called for service can be unwanted, and at times it is an unavoidable situation with knock-on effects for your business. However, employers must accommodate the Summons of an employee and allow that employee to time-off work to fulfil their duty – as per Section 29 of the Juries Act 1976. To ensure you have as much information as possible on this matter, we have summarised the main points of this for you as an employer.

Selection

Jury service is a public duty, and every Irish national from the age of 18 and 70 is on the Register of Dáil Electors and can be picked, though certain occupations are exempt, i.e. Civil Service Workers.  Jurors are chosen through a random computer selection if your employee is chosen they should inform you as soon as possible. To ensure the jury service is genuine, employers can request the employee provide them with a Certificate of Attendance, which the employee can request from the Jury Office. In normal circumstances, you are required to let your employee attend. However, there is a provision by which you can apply to delay the jury service of your employee if it would severely damage your business,  you would need to provide an explanatory letter.

Duration

The average period an employee can be tied up with jury service is ten days. However, for complicated trials, it can last much longer. Where an employee attends court but is not called for service, they are required to return to work as soon as possible. Likewise, if an employee is excused from the court for part of the day, they should return to work, where appropriate.

Payment

There is no Court issued payment for jury service. Anyone with a contract of employment (e.g. temporary workers, contract workers etc.) is entitled to be paid their regular wage or salary while they are on jury service. Therefore employees undertaking Jury Service are allowed to be paid their usual wage or salary by their employer for the term of their service. Employees also keep all their employment rights during this time.

It is important to note that if an employer fails to provide an employee with their rights under the Juries Act 1976, that employee can make a complaint to the Workplace Relations Commission. It should also be mentioned that an employee cannot undertake jury service more than once every three years, so recording these events in your HR System will avoid further overlaps.

 

Sun, sea and tax deadline dates for July. What else could you need this summer? Okay, maybe a nice long holiday. To give you some time to browse holidays online, we have compiled our handy guide for tax deadlines dates in Ireland and the UK this July.

 HMRC

July 5: Deadline for PAYE Settlement Agreement (PSA) for 2018-19.

July 6: Deadline for filing forms P11 D, P11 D(b) for the previous tax year and giving copies to

Deadline for submitting form 42 or other relevant forms to report share-related benefits provided to employees.

July 19: Quarterly payment PAYE remittance due. Class 1 A payment to reach HMRC (postal). Deadline for postal payments remittance of PAYE, NICs and CIS to HMRC for the tax year ending 5 April 2018.

July 22: Final date for electronic payments to be cleared in HMRC’s bank account for any outstanding Class 1A NICs for the tax year ending 5 April 2018.

Deadline for electronic remittance of PAYE, NICs and CIS to HMRC.

July 31: 2nd Payment on Account for 2018/18 due to HMRC

Revenue Ireland

July 14: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/ Local Property Tax (LPT):

Monthly return and payment for June 2019

Quarterly return and payment for April – June 2019

Dividend Withholding Tax (DWT): Return and payment of DWT for June 2019

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for June 2019

July 19: Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period June together with a Return of Trading Details where the accounting period ends in June.

VAT: Bi-Monthly VAT 3 return and payment (if due) for period May – June 2019 together with the Return of Trading Details where the accounting period ends between 1 May and 30 June

VAT: Bi-Annual VAT 3 return and payment (if due) for period January – June 2019 together with the Return of Trading Details where the accounting period ends between 1 January and 30 June

VAT: Annual VAT 3 return and payment (if due) for the period July – June together with a Return of Trading Details where the accounting period ends in June

July 20: VAT: MOSS VAT return and payment (if due) for the period April – June 2019

July 1-23: Corporation Tax: PT for APs ending between 1-31 August 2019

Corporation Tax: Returns for APs ending between 1-31 October 2018

Corporation Tax: Pay balance due on APs ending between 1-31 October 2018

July 23: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for June 2019

RCT: RCT quarterly return and payment (if due) for period April – June 2019

July 1-31: Corporation Tax: Returns of Third-Party Information for APs ending between 1-31 October 2018

Where the return and payments are not received electronically, the return and payments filing date are 1-21 of the relevant months.

All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes only. For more details or with any queries on these dates, please contact these bodies directly

 

 

The Cycle to Work Scheme is a scheme offering a tax incentive, with the hopes to promote a healthy lifestyle and reduce commuter traffic by encouraging employees to cycle to and from work. Under the programme, employers pay for bicycles and equipment for their employees, and the employee pays back through a salary sacrifice arrangement. Employees are not liable for tax, PRSI or USC on their repayments. As an employer, you do not have to take part in the scheme. However, if you do, it must be offered to all employees.

The scheme provides for new bicycles and pedelecs, but It does not cover motorbikes, scooters or mopeds. It does cover:

  • Cycle helmets which conform to European standard EN 1078
  • Bells and bulb horns
  • Lights, including dynamo packs
  • Mirrors and mudguards to ensure that the rider’s visibility is not impaired
  • Cycle clips and dress guards
  • Panniers, luggage carriers and straps to allow luggage to be safely carried
  • Locks and chains to ensure cycle can be safely secured
  • Pumps, puncture repair kits, cycle tool kits and tyre sealant to allow for minor repairs
  • Reflective clothing along with white front reflectors and spoke reflectors.

How is payment managed?

Usually, the employer pays the supplier for the bicycle and sets up a ‘salary sacrifice’ arrangement from the employee’s salary over an agreed time frame (which cannot be more than 12 months). The payment for the bicycle and equipment is taken from the employee’s gross salary, before income tax, PRSI, pension levies or USC are deducted. These deductions are made according to the salary payment arrangements of the business — i.e. weekly, fortnightly or monthly. An employer can also buy the bicycle on the behalf of their employee and not require them to pay you back.

There is a cap of €1,000 on the amount that can be spent (this includes bicycles, safety equipment and delivery charges). If more is spend than this limit, the employee is liable for a benefit-in-kind income tax charge.

How is the bike to be used?

Employees must use the bicycle and safety equipment mainly for ‘qualifying journeys.’ These are journeys that make up the whole or part of the trip an employee makes between their home and place of work. Though employers do not have to monitor this, employees will be asked to sign a statement saying that the bicycle is for their use and will be mainly used for such journeys.

Do I need to record this?

An employee can only avail of the scheme once in five years. This applies even if they do not purchase equipment up to the €1,000 threshold. The tax year in which the scheme is availed of counts as the first year. This should be recorded by employers in their HR Software where possible as all records about this scheme can be examined by Revenue as part of regular inspections. Failure to operate the scheme correctly will result in the benefits being withdrawn from both you and your employee.

Payroll Giving is a scheme that supports employees who wish to give to a charity straight from their gross salary, regularly and on a tax-free basis. This is generally to the charities and good causes of their own choice. Though predominantly popular in the UK, payroll giving is one of the easiest ways of improving employee and employer’s participation in charitable giving and for employees to make the most of their philanthropic endeavours.

How does it work?

Payroll Giving donations are deducted from gross pay, so before tax. For example, for every €1.00 or £1.00 that an employee gives it will only cost them 80c or 80p, and if they’re a higher rate taxpayer, it will only cost them 60c or 60p.

The individual (who must be on PAYE) informs their payroll departments on the amount and the charity/charities that should receive it. The employer must have set up a relationship with a Payroll Giving Agency (PGA). PGAs are registered charities, regulated by government bodies, who receive the donations and transfer donations from the charities.

How does it benefit employees?

  • No bank details required to set up.
  • Easy to set up and to maintain.
  • It is tax efficient and costs less to give more.
  • Donation can be stopped or changed at any
  • Payroll Giving provides more than other donations.
  • It is easy and convenient, coming straight from their payroll.
  • There is no limit on the value of a donation.

How does it benefit employers?

  • Improves corporate social responsibility.
  • Raises corporate community investment profile.
  • Boosts employee morale and sense of team-building, which aids retention and recruitment.
  • The scheme is free of charge, no matter how large or small the company.
  • Any money the company gives is tax-deductible.
  • Enables you to monitor the level of charitable giving that your business has helped achieve, especially if you are tracking using a reliable HR Software System.
  • Offers opportunity to gain recognition by attaining a Quality Mark Award, a Government award given to organisations who implement Payroll Giving. (UK Only)

 Where can I find more information?

For more information on payroll giving visit the GOV.UK website in the UK and the Revenue site in Ireland.

 

 

Can you believe it is June already? We’ve already seen half a year with another exciting half on the horizon. However, this is the time of year when payroll teams can be most stretched as the summer holiday season begins. To make this time a little less stressful, here is our guide for tax deadlines dates in Ireland and the UK this June.

HMRC UK 

June 2018: No key deadlines for NICs, PAYE or Self Assessment.

Revenue Ireland

Return and payment dates for June

June 14: PAYE/Pay Related Social Insurance (PRSI)/Universal Social Charge (USC)/

Local Property Tax (LPT): Monthly return and payment for May 2019

Dividend Withholding Tax (DWT): Return and payment of DWT for May 2019

Professional Services Withholding Tax (PSWT):

F30 monthly return and payment for May 2019

June 19: Value-Added Tax (VAT): Monthly VAT 3 return and payment (if due) for the period May together with a Return of Trading Details where the accounting period ends in May

VAT: Annual VAT 3 return and payment (if due) for the period June – May together with a Return of Trading Details where the accounting period ends in May

June 1-23: Corporation Tax: PT for APs ending between 1-31 July 2019

Corporation Tax: Returns for APs ending between 1-30 September 2018

Corporation Tax: Pay balance due on APs ending between 1-30 September 2018

June 23: Relevant Contracts Tax (RCT): RCT monthly return and payment (if due) for May 2019

June 1-30: Corporation Tax: Returns of Third Party Information for APs ending between 1-30 September 2018

Where the return and payments are not received electronically, the return and payments filing date are 1-21 of the relevant months.

All information on dates is sourced directly from Revenue Ireland’s and HRMC’s websites and published by Intelligo for informative purposes only. For more details or with any queries on these dates, please contact these bodies directly.