Paid Employees

If an organisation decides to take on staff, it must be very clear about the legal and moral obligations that go with being an employer.

These are just some of your legal employment responsibilities:

  • You must register as an employer with the Revenue Commissioners, to whom you must pay PRSI and Employer’s PRSI (you cannot avoid doing so by claiming the person is self-employed and has a contract for services, if they in fact have a contract of employment).
  • All new employees must, by law, be given a written statement of terms and conditions of employment (usually known as a contract), within two months of commencing.
  • Changes to a contract of employment, other than those imposed by law, are a matter of agreement between the employer and the employee. You must notify the employee in writing as soon as possible, but no later than one month prior, of any change to those terms and conditions that are required by law to be provided in writing to an employee.
  • You must provide the employee with written information about the organisation’s dismissal procedures within 28 days of starting employment. You must give 28 days notice of any changes to these dismissal procedures.
  • You must provide all employees with proper payslips.
  • Under the Organisation Of Working Time Act 1997 an employee may generally work a maximum of 48 hours weekly and is entitled to certain breaks and rest periods on a daily and weekly basis.
  • The Organisation of Working Time Act 1997 provides for a basic annual paid leave entitlement of four working weeks for employees with sufficient service under the legislation. This is the statutory minimum, and a contract of employment could provide for longer leave.
  • There are detailed provisions for adoptive, jury, maternity, carers and parental leave.
  • After an employee has been with you for six months, at a minimum, you must provide a Personal Retirement Savings Account (PRSA) facility through the organisation, although you are not obliged to pay into this.