With school holidays on the horizon you might be considering employing school children or 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. Although the minimum wage is being reversed to €8.65 per hour from 1st July 2011, the rate applicable to those under the age of 18 is less.
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.
For more information contact our Payroll Team at firstname.lastname@example.org