Important COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies 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 COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies 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 COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies 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 COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies 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 Ceasing TWSS – employer should stop making any further J9 payroll The Payroll Implications submissions to Revenue Temporary of Rehiring Employees COVID-19 Employees must be returned to the correct PRSI class Wage Subsidy Scheme Further guidance on reconciling Many businesses are now able to re-engage their staff payments & refunds coming soon that had previously been placed on layoff. Employees returning from maternity/ adoptive leave will now be eligible 4
Important COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies Re-hired employees will qualify for First batch of TWSS files did not the Wage Subsidy Scheme if their include employees that were rehired DEASP claim is ceased after 1 May The Payroll The Payroll Implications Implications Employees must have had a pay From 21 May – TWSS file updated of Rehiring of Rehiring date in February & included in PSR daily to include rehired employees between 1 February and 30 March Employees Employees Must include the rehired employee in Create a new employment with the an RPN to Revenue one day before same PPS number and a different processing the payroll employment ID for the employee Employers will receive a notification when the TWSS file has been updated COVID-19 Pandemic to include the rehired employee The Payroll Unemployment Payment Implications The updated TWSS file will need to be of Rehiring downloaded again and re-imported Employees into the payroll software Available to employees and the self-employed who have lost their job due to the COVID-19 pandemic. Consider placing rehired employees on a weekly pay frequency 5
Important COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies The scheme has been be extended until the end of August Managing Annual Leave COVID-19 Flat rate € 350 per week for those during COVID-19 Pandemic who earned € 200 and over Unemployment Flat rate € 203 per week for those Payment Unlike the UK, Ireland has not implemented or proposed any legislation who earned under € 200 in relation to carry over of annual leave due to COVID-19. 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 accrue annual leave Part 2: COVID-19 & Managing Employees working short time – Return to Work Safely Protocol continue to accrue leave for the Annual Leave hours they work Annual leave accrued up until the point of layoff remains intact – should not pay employees in lieu 6
Important COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies Redundancy: Not in a position to bring employees back and looking to terminate the Redundancy Return to Work: contract permanently Employment Questions Redundancy occurs when the employee loses their job permanently, Bringing staff back to work: due to a business closure or a reduction in work levels. Government’s Return to Work Safely Protocol & Practical Contractual Issues Statutory Redundancy Pay: To be entitled to a redundancy x2 weeks pay per years of service payment, an employee must: plus a bonus week Have worked with the organisation continuously for at Entitlement to Redundancy Capped at € 600 per week least 2 years over the age of 16 Redundancy Pay Advised to use the redundancy Must be in employment that is calculator on welfare.ie insurable under the Social Welfare Acts Certain periods are not counted Their position must be genuinely when calculating redundancy pay redundant Additional Resource 7
Important COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies These periods are known as A Redundancy Payment Scheme non-reckonable service: can provide assistance if you cannot pay statutory redundancy Any period over 52 consecutive weeks where you were off work Redundancy Notice of due to an injury at work Employees need to be given a minimum of 2 weeks notice in Pay Redundancy Any period over 26 consecutive writing weeks where you were off work due to illness Period of notice may differ Any period on strike depending on length of service and their contract of employment Any period of lay off from work Additional Resource Collective Redundancies – a consultation period of 30 days will be required prior to giving notice Bringing Staff Back to Work 5 employees where 21-49 are Collective employed Redundancies 10 employees where 50-99 are Employers should put in place a number of measures, as set out in employed the Government’s ‘Return to Work Safely Protocol’. 10% of employees where 100-299 are employed 30 employees where 300 or more are employed 8
Important COVID-19 Payroll Updates & Return to Work 9th June 2020 Government Policies A number of measures in order Do I need to re-issue contracts of to help prevent the spread of employment for staff when they COVID-19 in the workplace return from lay-off? No The Return to The Health Service Authority (HSA) Common has responsibility for compliance Work Safely Can I take an employee back on Questions reduced or different hours? Yes Protocol HSA will be carrying out workplace inspections to ensure the protocol is being implemented Can I return some employees from lay-off and not others? Yes In the two weeks after 18th May – 1,000 workplace inspections Key elements of the Protocol include: Each workplace must appoint at 1. Lead Work Representative least one lead worker representative 2. Develop a COVID-19 Response Plan The Return to 3. Review Risk Assessment & Health & 1. Lead Work The representative must ensure that Safety Policies Work Safely COVID-19 measures are strictly Representative 4. Complete Pre-Return to Work Forms adhered to in the workplace Protocol 5. Provide COVID-19 induction training for all staff It’s advisable to create a log of 6. Keeping a log of contact/group work everyone in the organisation who to facilitate contract tracing has COVID-19 responsibilities Additional 7. Review other Company Policies Resource 9
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