Borderwise Booklets
Issue 1
10TH January 2007
Going South – Work
© NIACAB (Northern Ireland Association of Citizens Advice Bureaux)
This booklet provides general advice and information for people living in Northern Ireland who are working in the Republic of Ireland. It provides information on how to find work, what your rights and entitlements at work are, and what tax you may have to pay.
S1 Going South – Work
1. Introduction
If you live in Northern Ireland (NI) and you want to take up work in the Republic of Ireland (ROI) this factsheet gives general overview on how to find work, what your rights and entitlements at work are, and what tax you may have to pay. Everyone who is legally employed in ROI has the same work related rights regardless of citizenship. You may get further information from the addresses and websites listed in Appendix 1.
The information in this leaflet was compiled in November 2007. Subsequent changes may affect the accuracy of the content.
2.Looking for a Job
If you are currently living in NI you can find out what jobs are available by going to a Jobs and Benefits Office and checking for vacancies in ROI.
If you have already arrived in ROI there are various ways you can find work. In ROI FÁS is the national body responsible for providing employment services to people looking for work. There is a network of 66 FÁS offices in all main towns and cities which advertise a wide range of employment vacancies. FÁS is also responsible for training, including apprenticeship training, skills training and training for people who want to return to work. You can call into a local FÁS centre or check the website: http://www.fas.ie
You may also obtain information on job vacancies from the EURES website. EURES is a European network of employment services established in 1993. Its purpose is to provide information, advice and recruitment services to EU citizens wishing to benefit from the principles of free movement of persons within the EU. Further information can be obtained from the EURES website: www.eures-crossborder.org
3. Applying for a Personal Public Service Number (PPS No.)
Prior to commencing work in the South you should apply for a PPS No. This is the equivalent of a National Insurance Number in NI. You can apply for a PPS Number by visiting you nearest social welfare local office and filling in an application form. You need to have identification with you.
4. Unemployment Benefits
4.1 Jobseeker’s Benefit
While seeking employment you may qualify for jobseeker’s benefit if you are
- unemployed,
- aged under 66
- capable of work, available for work and genuinely seeking work and
- have enough Pay Related Social Insurance (PRSI) contributions
Contributions paid in NI may be combined with contributions in ROI to help you qualify. Essentially jobseeker’s benefit is the equivalent of contribution based Jobseekers Allowance (JSA) in NI.
Jobseeker’s benefir is payable for a maximum of 65 weeks or 52 weeks if you have less than five years contributions. Extra amounts may be paid for adult and child dependants. Application can be made at a local social welfare office.
4.2 Jobseeker’s Allowance
If you are not entitled to jobseeker’s benefit or you have exhausted your entitlement, you may qualify for jobseeker’s allowance if you are resident in ROI and unemployed, capable of work, available for work and genuinely seeking work, aged between 18 and 66 and you pass a means test. It is possible to have some income from a part time job or from self-employment and still qualify for some jobseeker’s allowance. It is effectively the equivalent of income based JSA in NI.
5. Becoming Self-Employed
FÁS provides training for people who are interested in becoming self-employed. You may get financial support for setting up a business from City or County Enterprise Boards. There are Boards in each of the localloocloo authority areas throughout the country – you will find a list at www.empower.ie. Information on setting up your own business may be found on www.basis.ie.
6. Your Rights as a Worker
If you work in ROI you will normally have the following basic rights, however you and your employer may agree better terms and conditions. Further information on your rights is available from the Department of Enterprise, Trade and Employment www.entemp.ie.
Employment Rights Information Unit:
Tel: 01 631 3131
Lo-call (outside the 01 area) 1890 201 615
6.1 Contract of Employment
A contract of employment is an agreement between an employer and a worker setting out the terms under which they will have a working relationship. A contract gives both an employee and an employer certain rights and obligations.
6.2 Pay
Every person is entitled to the National Minimum Wage (NMW). The current rates are: From July 2007 this is €8.65 an hour for most adult workers. If you are under 18 years of age, the minimum wage is €6.06 an hour. If you are in your first year of employment after turning 18, the minimum wage is €6.92 an hour and in you second year, it is €7.79 an hour. If you are not being paid the minimum wage you may complain to the Employment Rights section of the Department of Enterprise, Trade and Employment and to a Rights Commissioner.
Employees in certain sectors are covered by Employment Regulation Orders (EROs) and Registered Employment Agreements. EROs are orders made by the Labour Court. They deal with the pay and working conditions of the employees covered by them and employers are legally obliged to implement their terms. Registered Employment Agreements are agreements, which have been agreed by the employers and unions in the industry and are registered with the Labour Court. They are also legally binding. You can find out if your employment is covered by these orders or agreements and your entitlements under them from the Labour Court: www.labourcourt.ie
6.3 Deductions from wage
Certain deductions can legally be taken from your pay by your employer, for example Tax and PRSI. Otherwise deductions are only allowed if they are notified to you in writing as part of your contract, or if you sign authorisation in advance of the deduction being made. For example, you may agree to have your trade union membership fees or pension contributions deducted from your pay.
6.4 Hours of Work
Most employees have the right to a maximum average working week of 48 hours. You may not waive that right. Young workers (aged between 16 and18) may work on average a maximum of 40 hours per week.
You are entitled to 11 hours rest each day (young workers are entitled to 12 hours). You must get a day off (young workers get two) every week or two days off every two weeks.
You are also entitled to rest breaks during your working time. The general rule is that you are entitled to a break of 15 minutes in a four and a half hour work period and a break of 30 minutes in a six-hour work period. There are special rules for night workers and young workers.
Your employer is obliged to keep records of your hours of work and you are entitled to see these records if you ask to do so.
6.5 Sunday Working
There is no general right to opt out of working on a Sunday. Sunday working is a matter for agreement between the employee and the employer. Where there is no agreement Sunday workers are entitled to one of the following:
- a reasonable allowance
- a reasonable pay increase
- reasonable paid time off
You may complain to a Rights Commissioner about any breaches of these rules.
6.6 Health and Safety
There is a wide range of health and safety legislation, which aims to ensure that your workplace is safe. Your employer is obliged to have appropriate liability insurance. This means that if you have an accident at work as a result of your employer’s negligence you may be able to get compensation. Health and safety rules are enforced by the:
Health and Safety Authority
10 Hogan Place
Dublin 2
Tel: (01) 614 7000
Lo-call from outside (01) area: 1890 289 389
www.hsa.ie
6.7 Trade Union Membership
You have a constitutional right to be a member of a trade union. However, you employer is not obliged to negotiate with your union. Dismissal for trade union activity is automatically unfair. You may refer disputes about trade union activity to a Rights Commissioner or the Employment Appeals Tribunal. (See section on Disputes at Work)
7. Pensions
7.1 Social Welfare Pensions
Information about social welfare pensions is in Leaflet S4 Going South –Retirement.
7.2 Occupational Pensions
Many employers operate occupational pension schemes but they are not obliged to provide or contribute to a scheme. Employers may not discriminate in access to an occupational pension scheme. There are detailed rules about the operation of schemes and the rights of employees to information about their schemes. You may get further information from the Pensions Board.
7.3 Personal Retirement Savings Account
A Personal Retirement Savings Account (PRSA) is a pension arrangement designed for people who are not in occupational pension schemes. Your employer must facilitate your access to a PRSA scheme but is not obliged to contribute to it. You may complain to the Pensions Board if your employer fails to do this.
Occupational pensions and PRSAs are regulated by the Pensions Board. The Board provides a range of information for pension scheme members and trustees.
The Pensions Board,
Verschoyle House,
28/30 Lower Mount Street,
Dublin 2.
Tel: (01) 613 1900
Lo-call from outside (01) area: 1890 65 65 65
www.pensionsboard.ie
The Pensions Ombudsman investigates and decides on complaints relating to occupational pensions and PRSAs.
Pensions Ombudsman
Office of the Pensions Ombudsman
36 Upper Mount Street
Dublin 2
Tel: 01 647 1650
www.pensionsombudsman.ie
8. Leave from Work
You may be entitled to paid and unpaid leave from work in certain circumstances. A minimum period of employment is required in some cases.
8.1 Annual Leave
If you are working full time, you are entitled to four weeks’ paid annual leave a year – that is, one and two-thirds days for each month worked. Part-time employees are entitled to proportionate leave.
8.2 Public Holidays
Public holidays are in addition to annual leave. There are currently nine public holidays in ROI: New Year's Day, St. Patrick's Day (17 March), Easter Monday, first Monday in May, June, August, last Monday in October, Christmas Day (25 December), St. Stephen's Day (26 December).
For each public holiday you are entitled to either
- a paid day off on the holiday, or
- a paid day off within a month, or
- an extra day’s annual leave, or
- an extra day’s pay, or
- the nearest church holiday to the public holiday as a paid day off.
There are specific rules in relation to paid public holidays for part-time employees.
8.3 Sick Leave
If you are not able to work because you are ill or injured, your employer is not obliged to pay you unless your contract of employment provides for this. You may be eligible for Illness Benefit if you are ill for more than three days or to occupational injuries benefits if you are injured at work – see Leaflet S2 Going South – Social Welfare.
8.4 Maternity Leave
Mothers are entitled to 22 weeks maternity leave. Your employer is not obliged to pay you but your contract of employment may provide for this. You may qualify for Maternity Benefit for this period – see Leaflet S2 Going South – Social Welfare. You may take an additional 12 weeks leave for which you do not get any benefit.
8.5 Adoptive Leave
Adoptive mothers and single male adopters are entitled to 20 weeks adoption leave and an additional 12 weeks without benefit on broadly the same basis as maternity leave. You may qualify for Adoption Benefit on the same basis as Maternity Benefit for the 20 weeks.
From 1 March 2007 the periods of maternity and adoptive leave and additional leave will be increased by a further four weeks.
8.6 Paternity Leave
Paternity leave is not recognised in employment law in Ireland. Employers are not obliged to grant male employees special paternity leave (either paid or unpaid) following the birth of their child.
8.7 Parental Leave
Parents may be able to take unpaid parental leave in the early years of a child’s life. Each parent may take 14 weeks unpaid parental leave for each child – the leave must be taken before the child’s eighth birthday or 16th birthday if the child has a disability To qualify for full parental leave the parent must have one years service with the employer. The timing of parental leave must be agreed with your employer. Disputes are dealt with by a Rights Commissioner.
8.8 Carer’s Leave
You may get carer’s leave for up to 104 weeks in order to provide full time care and attention to a person who needs such care. You must have been working for your employer for at least a year. You may qualify for Carer’s Benefit during this time (see Leaflet S2 Going South – Social Welfare). Disputes about your entitlement to carer’s leave may be referred to a Rights Commissioner.
8.9 Other Paid Time Off
- Pregnant women are entitled to paid time off for ante-natal care and classes and for post-natal care. Fathers may get paid time off to attend two ante-natal classes.
- You are entitled to be paid by your employer while serving on a jury.
- You are entitled to leave with pay for urgent family reasons, for example, the illness of a spouse or child. This is known as force majeure leave. The maximum leave is three days in a 12-month period or five days in a three-year period.
9. Discrimination
You may not be discriminated against on grounds of gender, marital status, family status, age, race, religion, disability, sexual orientation or membership of the Traveller community. The non-discrimination legislation applies to all aspects of employment including the recruitment process and access to training.
You may get further information and assistance from the Equality Authority. You may complain to the Equality Tribunal if you consider that you are suffering discrimination. Generally, you should make the complaint within six months. You may appeal an Equality Tribunal decision to the Labour Court.
The Equality Authority
Clonmel Street
Dublin 2
Tel. (01) 4173333
Lo-call 1890 245 545
www.equality.ie
Equality Tribunal
3 Clonmel Street
Off Harcourt Street
Dublin 2
Tel. (01) 477 4100
Lo-call 1890 34 44 24
www.equalitytribunal.ie
10. Disputes at Work
There is a range of bodies involved in helping to solve industrial relations disputes and in enforcing your rights as a worker. The main bodies are:
10.1 The Labour Inspectorate
The Labour Inspectorate has an enforcement and inspection role in relation to some employment legislation. It is now part of the National Employment Rights Authority (NERA). It is involved in enforcing some of your rights as a worker. It has various powers to go into places of employment and inspect records, interview workers and employers and take court action to enforce the law. You may complain to the Inspectorate about breaches of, for example, the minimum wage legislation.
Labour Inspectorate
National Employment Rights Authority
O'Brien Road
Carlow
Ireland
Tel: (059) 917 8900
http://www.entemp.ie/employment/labourinspectorate/index.htm
inspectorate@entemp.ie
10.2 The Labour Relations Commission
The Labour Relations Commission (LRC) is responsible for promoting good industrial relations. It provides a range of services to help prevent and resolve disputes at work. These include an advisory service, a conciliation service and the Rights Commissioner service.
Labour Relations Commission,
Tom Johnson House,
Haddington Rd,
Dublin 4.
Tel (01) 613 6700.
Lo-call for outside (01) area: 1890 220 227.
www.lrc.ie
10.3 Rights Commissioners
The Rights Commissioners investigate and make recommendations on complaints made by individuals and small groups of workers in relation to industrial relations and in relation to workers’ rights. You may appeal a Rights Commissioner recommendation to the Labour Court or the Employment Appeals Tribunal depending on the issue concerned.
Rights Commissioner Service,
Labour Relations Commission,
Tom Johnson House,
Haddington Rd,
Dublin 4.
Tel (01) 613 6700.
Lo-call for outside (01) area: 1890 220 227.
www.lrc.ie
10.4 The Labour Court
The Labour Court is involved in the resolution of industrial relations disputes and in the enforcement of various aspects of workers’ rights. It hears appeals from decisions of Rights Commissioners and the Equality Tribunal.
Labour Court,
Tom Johnson House,
Haddington Rd,
Dublin 4.
Tel (01) 613 6666.
Lo-call for outside (01) area: 1890 220 228.
www.labourcourt.ie
10.5 Employment Appeals Tribunal
The Employment Appeals Tribunal (EAT) deals with disputes about various aspects of workers’ rights, notably unfair dismissal and redundancy.
Employment Appeals Tribunal,
Davitt House,
65A Adelaide Road,
Dublin 2.
Tel (01) 631 2121.
Lo-call for outside (01) area: 1890 220 222
www.eatribunal.ie
11. If you Lose your Job
11.1 Minimum Notice
You are entitled to get a minimum period of notice if you are being dismissed and you must give a minimum notice if you are leaving. You must give a week’s notice if you have been employed for 13 weeks or more. Your employer must give notice as follows:
If you have been employed for Period of notice is
13 weeks – 2 years 1 week
2 years - 5 years 2 weeks
5 years – 10 years 4 weeks
10 years 15 years 6 weeks
More than 15 years 8 weeks
You may be dismissed without notice in certain circumstances, for example, for gross misconduct.
Disputes about minimum notice may be referred to the Employment Appeals Tribunal.
11.2 Unfair Dismissal
If you think you have been unfairly dismissed and if you have been employed for at least a year you may take a case to the Rights Commissioner or the Employment Appeals Tribunal (EAT). The year’s limit does not apply in all cases. There is no limit in, for example, dismissal for pregnancy or trade union membership. Generally, you must take the case within six months.
11.3 Redundancy
If you have been working for at least two years for the same employer and you are made redundant you may be entitled to receive a lump sum in compensation. The amount is related to your age, length of service and your pay. Generally you are entitled to two weeks’ pay for each year worked plus one additional week’s pay. You do not qualify if you are under 16 or over 66. Disputes about redundancy are dealt with by the Employment Appeals Tribunal.
11.4 Employer Insolvency
If your employer is insolvent and you are owed money, you may be able to claim some payments from the Social Insurance Fund, which is administered by the Department of Enterprise, Trade and Employment. Disputes are dealt with by the Employment Appeals Tribunal.
12. Taxation
The income tax year is the calendar year. The amount you have to pay in tax depends on your income, and the tax credits to which you are entitled. The taxation system is implemented by the Revenue Commissioners. Before taking up employment in the South, it is advisable to contact the local Revenue office and get a tax certificate by completing form 12A.
www.revenue.ie
Employees pay income tax on the PAYE system. Self-employed people pay annually under a self-assessment system. Preliminary tax must be paid by 31 October of the tax year in question. You must file returns and pay any outstanding tax by 31 October of the following year.
12.1 Tax Rates
There are two rates of tax. For the year 2006,the standard rate of 20% is payable on:
- the first €32,000of taxable income for a single person or a widowed person without dependent children;
- the first €36,000 of taxable income for widowed people and other lone parents who qualify for the one parent family tax credit
- the first €41,000 for a single income married couple
- the first €64,000 for a two income couple (provided each earns at least €23,000. If one earns less than this, the standard rate band for them is the amount earned by that person plus €41,000)
Tax is charged at 42% (41% from January 07) on all income above the standard rate band.
12.2 Tax Credits
Tax credits are amounts by which your tax is reduced. Everyone is entitled to some tax credits. The following are the most important credits (2006 rates):
Single Person Tax Credit €1,760
Married Couple Tax Credit €3,520
Employee Tax Credit €1,760
There are extra tax credits for widowed people, lone parents and for widowed parents in the years after the spouse’s death. There is also an age-related credit. Tax credits are also available for rent paid and for third level education fees.
You may get tax relief at source for mortgage payments and for health insurance contributions. You may also get tax relief on certain medical expenses which may have been incurred during the tax year.
Frontier Workers
Frontier workers who are resident in NI and work in the South may have a liability to pay income tax in NI. Double taxation relief provides an allowance for the income tax paid through the PAYE system in the South. Self-assessment forms should be completed annually by frontier workers in this position and returned to HM Revenue and Customs in NI.
Appendix 1
You may obtain further information and advice from the organisations listed below. Please note that the telephone numbers are given as if you are calling from south of the border. If calling from Northern Ireland you place the digits 00 353 and drop the first zero in the area code. Lo-call (1850) numbers can only be contacted when calling from the Republic of Ireland
FÁS Head Office,
27/33 Upper Baggot Street,
Dublin 4.
Tel: 01 6070500
www.fas.ie
Office of the Pensions Ombudsman
36 Upper Mount Street
Dublin 2
Tel: 01 647 1650
www.pensionsombudsman.ie
The Pensions Board,
Verschoyle House,
28/30 Lower Mount Street,
Dublin 2.
Tel: (01) 613 1900
Lo-call from outside (01) area: 1890 65 65 65
www.pensionsboard.ie
Health and Safety Authority
10 Hogan Place
Dublin 2
Tel: (01) 614 7000
Lo-call from outside (01) area: 1890 289 389
www.hsa.ie
Employment Appeals Tribunal,
Davitt House,
65A Adelaide Road,
Dublin 2.
Tel (01) 631 2121.
Lo-call for outside (01) area: 1890 220 222
www.eatribunal.ie
Labour Court,
Tom Johnson House,
Haddington Rd,
Dublin 4.
Tel (01) 613 6666.
Lo-call for outside (01) area: 1890 220 228.
www.labourcourt.ie