Aim: This course demonstrates how budget 2025 will impact payroll taxes. It clarifies the employers’ obligations with Revenue and how to advise explain deductions to employees.
 
Who should attend: This course is ideal for employers, employees, or anyone responsible for the payroll function.
 
Benefit of attending
Participants can avail of additional online supports, resources and how to videos for one year after the course.
 
Course syllabus:
 
Budget 2025 and Finance Bill 2024 changes
Increases in Rate Bands and Tax Credits
Increase in USC Threshold and Reduction in USC rate
Increase to the Small Benefit Exemption – and ERR reporting
Increase in the National Minimum Wage
Increase in the Employer PRSI Threshold
 
Tax, USC and PRSI in 2025
End of year obligations and transition to 2025
Increase in the upper age limit for PRSI exemption
Revenue Guidelines for Determining Employment Status for Taxation Purposes
Emergency tax & USC rates for 2025
 
Pensions and automatic enrolment
Auto Enrolment due to be introduced in 2025 – an overview of the main provisions in the legislation
 
Employment law update
Statutory Sick Pay (SSP) entitlements from 1st January 2025
Right to request flexible working arrangements for caring purposes and right to request remote working.
Increase in Parent’s leave
 
Other useful information
Overview of payroll process
Transfer of tax credits and rate bands between spouse/civil partner.
myAccount overview – what employees can do
ROS overview for employers