Description
New to this edition:
– Details and incorporates all changes originating in budget 2010 into the operation of the payroll system
• The textbook continues to provide the student with the knowledge and skills necessary to maintain payroll records and to use both manual and computerised payroll systems
• Explains the overall Irish PAYE and PRSI tax system clearly and concisely, and demonstrates how the accumulative, emergency and temporary tax systems operate
• Worksheets such as blank tax deduction cards, tax forms, etc., which are required for the completion of the many questions and exercises throughout the book, are included
• Computer payroll information is non-software specific and is compatible with whatever payroll software a student may be using
• Provides data for entry and contains graded questions, many with sample answers
• Includes sample exam papers and project brief, suitable for FETAC assessment
WRITTEN FOR: Payroll Manual & Computerised FETAC Level 5

Author Biography
Dympna Dolan teaches in Coláiste Íde College of Further Education, Dublin. She has many years’ teaching experience in the Business Studies area and was involved in drafting and updating the FETAC Payroll–Manual and Computerised module.

Table of Contents
Payroll
Chapter 1: The PAYE System
Chapter 2: The Tax Credit System
Chapter 3: Cumulating Tax System and PRSI
Chapter 4: Emergency and Temporary Tax Systems
Chapter 5: Tax Returns Forms
Taxation
Chapter 6: Treatment of Married Couples
Chapter 7: Annual Take-Home Salary and Budgetary Changes
Computer Payroll
Chapter 8: Computer Payroll
Revision
Chapter 9: Revision Assignments
Workbook
Appendices