Employing Young People:
As the schools break up and exams get under way you might be considering employing young people during the summer months. Be aware that under the Protection of Young Persons (Employment) Act 1996, if you are employing individuals under the age of 18 years there are certain statutory obligations in relation to hours of work, breaks, rest periods and payment of wages.
A number of these provisions however, do not apply in the context of employment of close family members. Where such family members are employed PAYE should be operated in the normal way, which involves applying to the tax office for a tax certificate for the individual concerned.
The Protection of Young Persons Act (Employment) Act 1996 sets the minimum age limits for employing young people, rest intervals and maximum working hours and prohibits the employment of under 18 year olds in late night work. Employers are obliged to keep specified records when employing young people under the age of 18 years and must see a copy of the birth certificate or other evidence of age for a person under 18 years and must get written permission from the parent or guardian of a person under 16 years of age.
The National Minimum Wage Act 2000 provides that employers must pay their employees a minimum age. A rate of €8.65 per hour currently applies to “experienced adult workers”. Workers under the age of 18 years are entitled to 70% of the experienced rate, i.e. €6.06 per working hour. Workers in the first year of employment over the age of 18 are entitled to €6.92 (80% of €8.65) per working hour while workers in the second year of employment over the age of 18 are entitled to €7.79 (90% of €8.65) per working hour. Only employment experience acquired after the age of 18 years is taken into account for the experienced adult rate.
All employees are entitled to a written statement of their pay and deductions for each payment period and they have a holiday entitlement from the first hour of employment.
For further information and assistance on processing payroll for employees, speak to Niamh on +353 (0)41 686 3000 or Request a callback from our Payroll Team today.
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