Presenters Q&A Panelists Karen Bennett Rachel Hynes Laura - - PowerPoint PPT Presentation

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 1

Important COVID-19 Payroll Updates & Return to Work Government Policies

Welcome to today’s webinar

Presenters

Karen Bennett

Head of Sales and Marketing

Rachel Hynes

Marketing Executive at Thesaurus Software

Laura Murphy

HR Manager & Employment Law Expert

Q&A Panelists

Paul Byrne

Managing Director at Thesaurus Software

Audrey Mooney

Customer Support Manager

Laura Murphy

HR Manager & Employment Law Expert

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 2

Questions Recording Email Handouts Resources

Part 1: Important COVID-19 Payroll Updates

Available to employers who may wish to receive financial support so that they can continue paying their employees.

Temporary COVID-19 Wage Subsidy Scheme

Restricted to employees who were

• n the employer’s payroll as at

29 February 2020

Temporary COVID-19 Wage Subsidy Scheme

A payroll submission must have been made to Revenue from 1 February 2020 to 15 March 2020 Operating from 26th March & has been extended until end of August

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 3 Temporary COVID-19 Wage Subsidy Scheme

Where no submission by 15 March, Revenue will allow access for employers, provided: Employees were included on the payroll on 29 February 2020 February 2020 PSR was submitted to Revenue before 1 April 2020 PSRs for all previous months submitted before 15 March 2020 Payments are not taxable during the period of the subsidy scheme

Temporary COVID-19 Wage Subsidy Scheme

Employee will be liable for income tax and USC at the end of the year Rates of the subsidy – watch our previous webinars on demand Additional Resource Transitional Phase: 26 March 2020 to 3 May 2020 Employers received €410 per week per employee on PRSI Class J9 In many cases, this exceeded the employees entitled subsidy amount Revenue - perform a reconciliation to look for any overpayments

Temporary COVID-19 Wage Subsidy Scheme

Operational Phase: 4 May 2020 onwards Revenue have calculated maximum subsidy and maximum top up Employers are notified to ensure employees get the correct amount Revenue will refund the applicable wage subsidy for eligible employees

Temporary COVID-19 Wage Subsidy Scheme

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 4

Average weekly net pay – based on January & February 2020 submissions Includes bonuses, commissions and

• ther payments if part of gross pay in

January & February No option to deviate from the amount that Revenue has given you

Temporary COVID-19 Wage Subsidy Scheme

The TWSS file needs to be imported into the payroll software Employer need to manually download a TWSS file from ROS before processing payroll Revenue will refund the subsidy amount that each employee is eligible to receive within 2 working days

Temporary COVID-19 Wage Subsidy Scheme

Employees must be returned to the correct PRSI class Further guidance on reconciling payments & refunds coming soon Ceasing TWSS – employer should stop making any further J9 payroll submissions to Revenue

Temporary COVID-19 Wage Subsidy Scheme

Employees returning from maternity/ adoptive leave will now be eligible Many businesses are now able to re-engage their staff that had previously been placed on layoff.

The Payroll Implications

• f Rehiring Employees

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 5

Employees must have had a pay date in February & included in PSR between 1 February and 30 March Create a new employment with the same PPS number and a different employment ID for the employee Re-hired employees will qualify for the Wage Subsidy Scheme if their DEASP claim is ceased

The Payroll Implications

• f Rehiring

Employees

Must include the rehired employee in an RPN to Revenue one day before processing the payroll First batch of TWSS files did not include employees that were rehired after 1 May From 21 May – TWSS file updated daily to include rehired employees

The Payroll Implications

• f Rehiring

Employees

Consider placing rehired employees

• n a weekly pay frequency

Employers will receive a notification when the TWSS file has been updated to include the rehired employee The updated TWSS file will need to be downloaded again and re-imported into the payroll software

The Payroll Implications

• f Rehiring

Employees

Available to employees and the self-employed who have lost their job due to the COVID-19 pandemic.

COVID-19 Pandemic Unemployment Payment

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 6

The scheme has been be extended until the end of August Flat rate €203 per week for those who earned under €200

COVID-19 Pandemic Unemployment Payment

Flat rate €350 per week for those who earned €200 and over When returning to work, an employee must stop their payment

• n their first day back at work

Unlike the UK, Ireland has not implemented or proposed any legislation in relation to carry over of annual leave due to COVID-19.

Managing Annual Leave during COVID-19

Employees on layoff – continue to accrue public holidays, do not accrue annual leave Employees working short time – continue to accrue leave for the hours they work

COVID-19 & Managing Annual Leave

Annual leave accrued up until the point of layoff remains intact – should not pay employees in lieu

Part 2: Return to Work Safely Protocol

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 7

Redundancy: Not in a position to bring employees back and looking to terminate the contract permanently Bringing staff back to work: Government’s Return to Work Safely Protocol & Practical Contractual Issues

Return to Work: Employment Questions

Redundancy

Redundancy occurs when the employee loses their job permanently, due to a business closure or a reduction in work levels.

Entitlement to Redundancy

To be entitled to a redundancy payment, an employee must: Have worked with the

• rganisation continuously for at

least 2 years over the age of 16 Must be in employment that is insurable under the Social Welfare Acts Their position must be genuinely redundant Statutory Redundancy Pay: x2 weeks pay per years of service plus a bonus week Capped at €600 per week

Redundancy Pay

Certain periods are not counted when calculating redundancy pay Advised to use the redundancy calculator on welfare.ie Additional Resource

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 8 Redundancy Pay

These periods are known as non-reckonable service: Any period over 52 consecutive weeks where you were off work due to an injury at work Any period over 26 consecutive weeks where you were off work due to illness Any period on strike Any period of lay off from work A Redundancy Payment Scheme can provide assistance if you cannot pay statutory redundancy Employees need to be given a minimum of 2 weeks notice in writing

Notice of Redundancy

Period of notice may differ depending on length of service and their contract of employment Additional Resource

Collective Redundancies

Collective Redundancies – a consultation period of 30 days will be required prior to giving notice 5 employees where 21-49 are employed 10 employees where 50-99 are employed 10% of employees where 100-299 are employed 30 employees where 300 or more are employed

Bringing Staff Back to Work

Employers should put in place a number of measures, as set out in the Government’s ‘Return to Work Safely Protocol’.

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 9

Do I need to re-issue contracts of employment for staff when they return from lay-off? No Can I take an employee back on reduced or different hours? Yes

Common Questions

Can I return some employees from lay-off and not others? Yes A number of measures in order to help prevent the spread of COVID-19 in the workplace The Health Service Authority (HSA) has responsibility for compliance

The Return to Work Safely Protocol

HSA will be carrying out workplace inspections to ensure the protocol is being implemented In the two weeks after 18th May – 1,000 workplace inspections

The Return to Work Safely Protocol

Key elements of the Protocol include:

1. Lead Work Representative 2. Develop a COVID-19 Response Plan 3. Review Risk Assessment & Health & Safety Policies

• 4. Complete Pre-Return to Work Forms

5. Provide COVID-19 induction training for all staff 6. Keeping a log of contact/group work to facilitate contract tracing 7. Review other Company Policies

Each workplace must appoint at least one lead worker representative The representative must ensure that COVID-19 measures are strictly adhered to in the workplace

• 1. Lead Work

Representative

It’s advisable to create a log of everyone in the organisation who has COVID-19 responsibilities Additional Resource

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 10

• 2. Develop

a COVID-19 Response Plan

Dealing with suspected cases of COVID-19 Cleaning & hygiene Physical distancing Keeping staff informed Employee responsibilities Mental Health Comprehensive document that deals with all points of relevance relating to COVID-19 and the workplace

• 3. Review Risk

Assessment & Health & Safety Policies

If there is a change to how work is carried out, you will need to review your Health & Safety policies For the COVID-19 Response Plan to be specific to your business, you need to complete a risk assessment Look at the hazards Evaluate the risks Put control measures in place

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 11

A pre-return to work form must be completed by employees at least 3 days before their return to work Allows employees to self-certify that they do not have Covid-19 symptoms

• 4. Complete

Pre-Return to Work Forms

Establish employees that might be considered a vulnerable worker Use Connect as a means of employee document distribution Additional Resource All employees must be given COVID-19 induction training

• 5. Provide staff

with COVID-19 induction training

Up to-date advice on public health Details on what a worker should do if they develop symptoms of COVID-19 Information on how the workplace is addressing the risk from COVID-19 An outline of the Covid-19 response plan Clarify points of contact from the employer and the workers Any other relevant sector specific advice

Keeping a log of contact / group work / employee interactions The aim is to be able to assist with contact tracing

• 6. Keep a log

to facilitate contract tracing

No clear guidance on practical steps

• f keeping a contact log
• 7. Review

Other Company Policies

The protocol specifically requires employers to review and revise their existing sick leave policies Review other company policies Working from Home Policy Annual Leave Policy Mental Health Policy Sick Leave Policy

Important COVID-19 Payroll Updates & Return to Work Government Policies 9th June 2020 12

BrightPay’s COVID-19 Resources Hub: https://www.brightpay.ie/pages/covid-19-resources

Additional Resources

Temporary COVID-19 Wage Subsidy Scheme – Revenue Guidance: https://www.revenue.ie/en/employing-people/documents/pmod-topics/guidance-on-operation-of-twss.pdf Redundancy Calculator & Redundancy Payment Scheme: https://www.gov.ie/en/service/78213a-redundancy-payments/ Statutory Redundancy Notice Periods: https://www.brightpay.ie/docs/2020/employment-law/minimum-notice-dismissals-etc/ Return to Work Safely Protocol https://www.gov.ie/en/publication/22829a-return-to-work-safely-protocol/ HSA Templates & Checklists: https://www.hsa.ie/eng/topics/covid- 19/return_to_work_safely_templates_and_checklists/return_to_work_safely_templates_and_checklists.html Lead Worker Representative Log: https://www.brightpay.ie/guides/Covid-19%20Response%20Details.pdf Information and Guidance to provide to Employees: https://www2.hse.ie/conditions/coronavirus/people-at-higher-risk.html https://www2.hse.ie/conditions/coronavirus/symptoms.html https://www2.hse.ie/conditions/coronavirus/how-coronavirus-is-spread.html https://www2.hse.ie/wellbeing/how-to-wash-your-hands.html https://www.hsa.ie/eng/Workplace_Health/Workplace_Stress/Overview/ https://www.gov.ie/en/campaigns/together/

Additional Resources

COVID-19 Return to Work Form: https://www.brightpay.ie/guides/Return%20to%20Work%20Form.pdf Template Letter – Putting staff on Layoff: https://www.thesaurus.ie/Template_Layoff_Letter.docx Template letter – Returning from Layoff: https://www.brightpay.ie/guides/Template%20Letter%20-%20Return%20from%20Layoff.pdf

Questions & Answers

Paul Byrne

Managing Director

Audrey Mooney

Customer Support Manager

Laura Murphy

HR Manager & Employment Law Expert