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Two part time jobs

  • 28-05-2016 9:45pm
    #1
    lstmd
    Registered Users, Registered Users 2 Posts: 110 ✭✭


    I have a few questions re two part time jobs.

    Part time job A
    All tax credits used very little tax paid.
    PRSI class AO.
    Employer PRSI paid at 8.5%.

    Part time Job B
    No tax credits.
    Second part time job brings annual salary to class AL.

    Question
    Employee paid net of tax in part time job B. Revenue were not notified of the second job. P35 not filed but in the process of filing now.

    Is the following correct
    1. USC calculated based on the fact Job A has used lower rates and higher rates apply to Job B.
    2. Tax credits used in Job A therefore Job B pays the tax.
    3. Employer PRSI payable on Job B at 10.75%. What happens to employer in Job A. They have paid the Employer PRSI at 8.5%. Should have been 10.75%
    4. Employee was exempt of Employee PRSI under AO but not under class AL. Job B pays PRSI at 4%. Who pays the PRSI on Job A.

    Thanks for any help


Comments

  • #2
    CIARAN_BOYLE
    Registered Users, Registered Users 2 Posts: 14,599 ✭✭✭✭CIARAN_BOYLE


    lstmd wrote: »
    I have a few questions re two part time jobs.

    Part time job A
    All tax credits used very little tax paid.
    PRSI class AO.
    Employer PRSI paid at 8.5%.

    Part time Job B
    No tax credits.
    Second part time job brings annual salary to class AL.

    Question
    Employee paid net of tax in part time job B. Revenue were not notified of the second job. P35 not filed but in the process of filing now.

    Is the following correct
    1. USC calculated based on the fact Job A has used lower rates and higher rates apply to Job B.
    2. Tax credits used in Job A therefore Job B pays the tax.
    3. Employer PRSI payable on Job B at 10.75%. What happens to employer in Job A. They have paid the Employer PRSI at 8.5%. Should have been 10.75%
    4. Employee was exempt of Employee PRSI under AO but not under class AL. Job B pays PRSI at 4%. Who pays the PRSI on Job A.

    Thanks for any help

    1 USC could be right but maybe not. depending on whether all of the lower usc bands were used.
    2 This sounds rights. Make sure to check if SRCOP is being fully utilised.
    3&4 PRSI is per employment so job b paid too much er and ee prsi.
    http://www.welfare.ie/en/Pages/Employees-in-two-or-more-employments-at-the-same-time.aspx


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