locums through payroll

nino1

i own a pharmacy and I do most of the accounting myself (payroll, VAT returns etc) as i simply can't afford to give too much work to the accountant.

I will be employing locums during the year for one off days (possibly up to 40-50 different employees)
I use sage payroll and i am going to enter each locum as a new employee.
Is there any other charges i need to consider other than gross pay + employers prsi + holiday pay?

Do i need an accountant to sort out p45's and p60's or can i do it myself?

I currently only use my accountant to do end of year returns.
Do you think i will be able to do this myself also or is it more complicated than i think?

any help would be greatly appreciated.

smcgiff

Pay your accountant to show you how to do 1 p45 - once you can do one you'll be able to do them all.

P60's are an end of year procedure. If you have sage support they'll talk you through them. You only need plain paper for p60s now.

Sage may be able to help you with the first part of the P45 process, but not the filling part with Revenue.

Clanno

smcgiff wrote: »

Pay your accountant to show you how to do 1 p45 - once you can do one you'll be able to do them all.

P60's are an end of year procedure. If you have sage support they'll talk you through them. You only need plain paper for p60s now.

Sage may be able to help you with the first part of the P45 process, but not the filling part with Revenue.

prob best to have a word with an accountant - to see if they might be able to do a deal - I cud recommend someone if that suit u?

knocktopher85

Alot of Locums generally bill a pharmacy by way of invoices, there is usually no need to calculate their PAYE and PRSI. You might clarify this with the Locum before they start how they do operate.
Generally if a Locum goes on to the payroll he/she will be classed as an employee to which they are not.

On the P45 side of things negotiate with your accountants to include that in the fees if the accountant wants your business they will do it as a "favour" to you all it takes is for you send them print outs of pay for the year.
It shouldn't take more than than an hour or two at the most depending on your turnover of employees and if all the required information is there which it should be seen as they will have previous years P35 there as well.

The previous post is a good idea there should be some process to print P60's from SAGE payroll, no harm in giving SAGE support a call on this.

Bigcheeze

knocktopher85 wrote: »

Alot of Locums generally bill a pharmacy by way of invoices, there is usually no need to calculate their PAYE and PRSI. You might clarify this with the Locum before they start how they do operate.
Generally if a Locum goes on to the payroll he/she will be classed as an employee to which they are not.

Revenue are likely to consider them employees even if they only work occasional days and if the pharmacist has not deducted paye, the pharmacist is potentially liable for the tax and prsi. The locum should not be dictating the terms of business and it's much safer for the pharmacist to deduct paye and prsi.

J.Ryan

knocktopher85 wrote: »

Alot of Locums generally bill a pharmacy by way of invoices, there is usually no need to calculate their PAYE and PRSI. You might clarify this with the Locum before they start how they do operate.
Generally if a Locum goes on to the payroll he/she will be classed as an employee to which they are not.

On the P45 side of things negotiate with your accountants to include that in the fees if the accountant wants your business they will do it as a "favour" to you all it takes is for you send them print outs of pay for the year.
It shouldn't take more than than an hour or two at the most depending on your turnover of employees and if all the required information is there which it should be seen as they will have previous years P35 there as well.

The previous post is a good idea there should be some process to print P60's from SAGE payroll, no harm in giving SAGE support a call on this.

Revenue are now conducting audits on pharmacies and are stating that locums should be on PAYE. The OP is correct to treat them as employees.


Most revenue forms are simple enough that if you've done one you'll remember how to do it again.

Payroll packages like Collsoft (140 + vat IIRC) print plain paper P45's which you can just transcribe onto the official forms.

bridster007

http://www.revenue.ie/en/about/foi/s16/income-tax-capital-gains-tax-and-corporation-tax/part-05/05-01-20.pdf


Revenue have issued a Revenue Briefing on taxation of locums in pharmacies as above.
If the are going through PAYE system they also need an Income Levy Certificate (now USC ) when leaving.

If you expect to have that many starting and finishing then just do them online on the ROS system.

It's easy to do it yourself - you will have to give all the relevant info to your accountant anyway.