Important Payroll Updates & Return to Work Policies 24th June 2020 Important COVID-19 Payroll Updates Welcome & Return to Work Government Policies to today’s webinar Presenters Q&A Panelists Karen Bennett Rachel Hynes Laura Murphy Paul Byrne Audrey Mooney Laura Murphy Head of Sales Marketing Executive HR Manager & Managing Director Customer Support HR Manager & and Marketing at Thesaurus Software Employment Law Expert at Thesaurus Software Manager Employment Law Expert 1
Important Payroll Updates & Return to Work Policies 24th June 2020 Part 1: Questions Recording Email Important COVID-19 Payroll Updates Handouts Resources Operating from 26th March & has been extended until end of August Temporary COVID-19 Temporary Wage Subsidy Scheme COVID-19 Restricted to employees who were on the employer’s payroll as at Wage Subsidy 29 February 2020 Scheme Available to employers who may wish to receive financial support so that they can continue paying their employees. A payroll submission must have been made to Revenue from 1 February 2020 to 15 March 2020 2
Important Payroll Updates & Return to Work Policies 24th June 2020 Where no submission by 15 March, Rates of the subsidy – watch our Revenue will allow access for previous webinars on demand employers, provided: Temporary Temporary COVID-19 COVID-19 Employees were included on the Payments are not taxable during the payroll on 29 February 2020 Wage Subsidy Wage Subsidy period of the subsidy scheme Scheme Scheme February 2020 PSR was submitted to Revenue before 1 April 2020 Employee will be liable for income tax and USC at the end of the year PSRs for all previous months submitted before 15 March 2020 Additional Resource Transitional Phase: Operational Phase: 26 March 2020 to 3 May 2020 4 May 2020 onwards Temporary Temporary Employers received € 410 per week Revenue have calculated maximum COVID-19 COVID-19 per employee on PRSI Class J9 subsidy and maximum top up Wage Subsidy Wage Subsidy In many cases, this exceeded the Employers are notified to ensure Scheme Scheme employees entitled subsidy amount employees get the correct amount Revenue - perform a reconciliation Revenue will refund the applicable to look for any overpayments wage subsidy for eligible employees 3
Important Payroll Updates & Return to Work Policies 24th June 2020 Employer need to manually No option to deviate from the download a TWSS file from ROS amount that Revenue has given you before processing payroll Temporary Temporary COVID-19 COVID-19 Average weekly net pay – based on The TWSS file needs to be imported January & February 2020 submissions Wage Subsidy Wage Subsidy into the payroll software Scheme Scheme Includes bonuses, commissions and Revenue will refund the subsidy other payments if part of gross pay in amount that each employee is eligible January & February to receive within 2 working days Employee’s that were on maternity, Ceasing TWSS – employer should adoptive, paternity or parental leave stop making any further J9 payroll are now eligible Temporary Temporary submissions to Revenue COVID-19 COVID-19 Employees in receipt of Health & Safety Benefit, Parents Benefit or Wage Subsidy Wage Subsidy Employees must be returned to Illness Benefit are now eligible the correct PRSI class Scheme Scheme Revenue are placing all recipients of Further guidance on reconciling TWSS & PUP on week 1 /month 1 basis payments & refunds coming soon - RPNs have been issued to reflect this 4
Important Payroll Updates & Return to Work Policies 24th June 2020 Re-hired employees will qualify for the Wage Subsidy Scheme if their The Payroll Implications DEASP claim is ceased The Payroll of Rehiring Employees Implications Employees must have had a pay of Rehiring date in February & included in PSR between 1 February and 30 March Employees Many businesses are now able to re-engage their staff that had previously been placed on layoff. Create a new employment with the same PPS number and a different employment ID for the employee First batch of TWSS files did not Employers will receive a notification include employees that were rehired when the TWSS file has been updated after 1 May to include the rehired employee The Payroll The Payroll Implications Implications From 21 May – TWSS file updated The updated TWSS file will need to be of Rehiring of Rehiring daily to include rehired employees downloaded again and re-imported Employees Employees into the payroll software Must include the rehired employee in an RPN to Revenue one day before Consider placing rehired employees processing the payroll on a weekly pay frequency 5
Important Payroll Updates & Return to Work Policies 24th June 2020 The scheme has been be extended until the end of August COVID-19 Pandemic COVID-19 Flat rate € 350 per week for those Unemployment Payment Pandemic who earned € 200 and over Unemployment Flat rate € 203 per week for those Payment Available to employees and the self-employed who have who earned under € 200 lost their job due to the COVID-19 pandemic. When returning to work, an employee must stop their payment on their first day back at work Employees on layoff – continue to accrue public holidays, do not Managing Annual Leave accrue annual leave COVID-19 & during COVID-19 Managing Employees working short time – continue to accrue leave for the Annual Leave hours they work Unlike the UK, Ireland has not implemented or proposed any legislation in relation to carry over of annual leave due to COVID-19. Annual leave accrued up until the point of layoff remains intact – should not pay employees in lieu 6
Important Payroll Updates & Return to Work Policies 24th June 2020 Bringing Staff Back to Work Part 2: Return to Work Safely Protocol Employers should put in place a number of measures, as set out in the Government’s ‘Return to Work Safely Protocol’. Do I need to re-issue contracts of employment for staff when they A staff member is refusing to come return from lay-off? No back to work. What do I do? Why? Common Common Health & Safety Concerns Can I take an employee back on Questions Questions reduced or different hours? Yes Childcare concerns Public Transport concerns Can I return some employees from lay-off and not others? Yes 7
Important Payroll Updates & Return to Work Policies 24th June 2020 Key elements of the Protocol include: A number of measures in order to help prevent the spread of 1. Lead Worker Representative COVID-19 in the workplace 2. Review Risk Assessment & Health & The Return to The Return to Safety Policies The Health Service Authority (HSA) has responsibility for compliance 3. Develop a COVID-19 Response Plan Work Safely Work Safely 4. Complete Pre-Return to Work Forms Protocol Protocol HSA will be carrying out workplace 5. Provide COVID-19 induction inspections to ensure the protocol is training for all staff being implemented 6. Keeping a log of contact/group work to facilitate contract tracing In the two weeks after 18th May – 1,000 workplace inspections 7. Review other Company Policies How and where could the virus be Each workplace must appoint at transmitted in your workplace least one lead worker representative 2. Review Risk Look at the hazards 1. Lead Worker The representative must ensure that Assessment & COVID-19 measures are strictly Evaluate the risks Representative Health & Safety adhered to in the workplace Policies Put control measures in place It’s advisable to create a log of If there is a change to how work is everyone in the organisation who carried out, you will need to review has COVID-19 responsibilities Additional your Health & Safety policies Resource 8
Important Payroll Updates & Return to Work Policies 24th June 2020 Comprehensive document that deals with all points of relevance relating to COVID-19 and the workplace 3. Develop Dealing with suspected cases of COVID-19 a COVID-19 Cleaning & hygiene Response Plan Physical distancing Keeping staff informed Employee responsibilities Mental Health A pre-return to work form must be completed by employees at least 3 days before their return to work 4. Complete Allows employees to self-certify that Pre-Return to they do not have Covid-19 symptoms Work Forms Establish employees that might be considered a vulnerable worker Use Connect as a means of employee document distribution Additional Resource 9
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