Tax and Apprenticeships

fitzcoff

Hi,

Looking for a bit of help here.

My brother left school at 16 and started an apprenticeship with a local panel beater. (this was in 2009.) He has done 2 blocks with FÁS and is working full time with the panel beater.

He has gotten into his head that he might be entitled to tax back, not sure how or why, but the job has been given to me to find out.

I rang the PAYE section and they told me that he's not registered so I need to fill out a form 12a get it signed by his employer stating start date etc. and return it to them. Once that is done to get a P60 for each year he has worked and send it in to them and they will calculate what he owes/or is owed.

He gets paid €250 a week and has never gotten a payslip or P60. He asked for a payslip during the week and was told that the accountant doesn't do them.

So what I am trying to determine is as an apprentice is he a paye worker or would his wages/payment be considered a trainee allowance.

If he is a PAYE worker should he have filled out the form 12a or should it have been his employer, will there be any hassle because this wasn't filled out.

Also if he is a PAYE worker and his employer hasn't gotten his credits details how could tax have been paid for him.

I've tried google and I am getting confused and not getting the answers I need.

Can anyone point me in the right direction.
Any help would be appreciated. Thanks in advance

relax carry on

fitzcoff wrote: »

Hi,

Looking for a bit of help here.

My brother left school at 16 and started an apprenticeship with a local panel beater. (this was in 2009.) He has done 2 blocks with FÁS and is working full time with the panel beater.

He has gotten into his head that he might be entitled to tax back, not sure how or why, but the job has been given to me to find out.

I rang the PAYE section and they told me that he's not registered so I need to fill out a form 12a get it signed by his employer stating start date etc. and return it to them. Once that is done to get a P60 for each year he has worked and send it in to them and they will calculate what he owes/or is owed.

He gets paid €250 a week and has never gotten a payslip or P60. He asked for a payslip during the week and was told that the accountant doesn't do them.

So what I am trying to determine is as an apprentice is he a paye worker or would his wages/payment be considered a trainee allowance.

If he is a PAYE worker should he have filled out the form 12a or should it have been his employer, will there be any hassle because this wasn't filled out.

Also if he is a PAYE worker and his employer hasn't gotten his credits details how could tax have been paid for him.

I've tried google and I am getting confused and not getting the answers I need.

Can anyone point me in the right direction.
Any help would be appreciated. Thanks in advance

The only people who will be able to answer how was paid would be his employers. If he was under PAYE, his income should have been taxed on the emergency basis (41%) because they had no tax info for him. Without any payslips or P60s he has no evidence of pay let alone taxation. He also has no evidence of PRSI contributions. He needs to go back to whoever has paid him over the last few years FAS or whoever and request copies of payslips, P60s or at the very least a statement of earnings.

If he gets no joy, he then reports the matter to Revenue who can issue a demand for info from his employers. However you should also contact NERA who actually look after this side of things rather than Revenue.

http://www.employmentrights.ie/en/

fitzcoff

Thanks for that, he only has a few months left to finish the apprenticeship so he doesn't really want to rock the boat in case his boss lets him go before he has the time served but I'm afraid of trouble for him down the road.

I'll chat to him over the weekend and have a look at NERA's site.

Thanks again

Mr. Incognito

From the sound of it he sounds like he is off the books and the call to Revenue showing no record of his backs this up.

You are entitled to a payslip and P60 under law

Getting paid so little he would be under the threshold for PAYE anyway so wouldn't be entitled to tax back as it is a refund of tax paid and he would not have paid any.

He should be liable for USC and PRSI etc but his employer is oblidged to account for this.

From a practical approach I'd let it lie until he is finished his apprenticeship

fitzcoff

Mr. Incognito wrote: »

From the sound of it he sounds like he is off the books and the call to Revenue showing no record of his backs this up.

You are entitled to a payslip and P60 under law

Getting paid so little he would be under the threshold for PAYE anyway so wouldn't be entitled to tax back as it is a refund of tax paid and he would not have paid any.

He should be liable for USC and PRSI etc but his employer is oblidged to account for this.

From a practical approach I'd let it lie until he is finished his apprenticeship

Thanks, I'm thinking the same way to leave things as they are in case he gets left go and doesn't get to finish.

His long term plan is to go on and do a mechanical apprenticeship after this panel beating one so he'd like to stay where he is and not rock the boat.

I just hope there won't be repercussions from staying quiet.