Payroll resources for your benefit

This page has tips and advice all for your benefit; we're here to help.

Payroll Elements Definitions

This is a glossary of terms used within payroll, together with a description of each payroll term.

Take Home Pay Calculator 2023

This calculator is for anyone who wants to calculate their normal weekly, fortnightly, or monthly or annual Take Home Pay. It applies to anyone on a Week 1/Month 1 basis or anyone on a cumulative tax basis that has had no changes to their tax situation since their last pay date. This calculator is also very useful for calculating how much tax a person pays normally and for calculating the extra Tax, PRSI and USC a person would pay if they were getting extra pay for overtime worked or getting promotion for example. It has also proven extremely useful for workers thinking about job sharing. The figure for Tax Band and Tax Credit can be found on your Tax Credit Certificate. Please note that the USC calculation is based on taxable pay which may not always be equal to pay subject to USC. When this occurs, the USC calculated by the calculator will be incorrect and you will notice a small difference between this calculation and the calculation on your payslip. 

PAYE and USC - End of Year Balance
Compare details between Revenue and BPPM calculator. Set the pay frequency on the calculator to End of Year. Your Revenue statement will tell you whether you have overpaid or underpaid tax and by how much. BPPM's Calculator will be able to verify if this amount is correct or not. The preliminary statement results for Income Tax and USC on your Revenue statement should equal the differences between your Income Tax and USC liability as per the calculator and what you paid as per your last payslip. The only reason for any discrepancy is a difference between what was reported to revenue and what you actually received as Taxable Pay, and DSP payments which are liable for tax.

This reconciliation process can be used at the end of the tax year to balance statutory deductions as outlined on your payslip for the final
payment of the year with revenue. Please note that BPPM's End of Year PAYE and USC calculator only works from taxable earnings. If you have non-taxable payments or pension contributions, be sure to enter them in non taxable earnings.
PAYE taxpayers need to submit an income tax return if on a Week 1 basis or on Emergency Tax. This process does not apply to those not in employment at the end of the year and inreceipt of unemployment benefit or assistance.


Annual Leave Calculator

Annual leave (also called holidays from work) is paid time off work. All employees are entitled to annual leave, including full-time, part-time, temporary, and casual workers. When calculating your holiday entitlement, your employer should include all the hours you worked, including time spent on annual leave, maternity leave, parental leave, force majeure leave, adoptive leave or the first 13 weeks of carer’s leave. We have designed this calculator to assist employees with a mechanism for them to confirm they are receiving the correct statutory entitlements. Some employers offer more than the statutory minimum annual leave entitlements. 

Public Holiday Entitlements

Most employees are entitled to paid leave on public holidays. Full-time workers have immediate entitlement to benefit for public holidays and part-time workers have entitlement to benefit when they have worked a total of 40 hours in the previous 5 weeks. With such a wide range of work patterns in Ireland this calculator will assist PAYE workers to establish the minimum statutory PH entitlement pertaining to their situation in accordance with the legislation. 

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