Resources Toolkit / Business Guides

CRO Requirements for Personal Public Service Numbers (PPSNs)
The CRO has announced that the requirement for PPSN’s disclosure will come into force from the 23rd of April 2023. 		View/Download
Sick Leave & Sick Pay
In the past, you had no legal right to be paid while you are on sick leave from work, but this changed in 2022. On 20 July 2022, the Sick Leave Act 2022 became law. 		View/Download
Starting a Business
This leaflet provides a brief overview of some of the main taxation issues associated with starting and running a business. The first thing you should do is register for tax with the Revenue Commissioners. 		View/Download
Change Company Name
A company may, by special resolution and with the approval of the Registrar of Companies signified in writing, change its name. 		View/Download
Helpsheet - Business Plan Guidance
This helpsheet has been prepared by the Consultative Committee of Accountancy Bodies - Ireland (CCAB-I) and the Irish Banking Federation. It is designed to facilitate the use of a common approach, framework and language in the preparation of business plans and raising of bank finance. 		View/Download
Six things every company director should know about registration
In accordance with the Companies Act 2014, companies are required to file documents with the CRO. This information leaflet summarises the six things that every company director should know in respect of filing these documents. 		View/Download
Leaflet on Company Incorporation
This leaflet does not seek to interpret the Companies Acts in any way. While the staff of the CRO will answer any questions you may have, setting up a company brings with it many obligations and entails consequent expense. It may be worthwhile taking advice from a solicitor or accountant as to whether an incorporated company is the best way for you to run your particular business. 		View/Download
Pay & File Self-Assessment Returns - A Revenue Guide
This Guide is intended to deal with the Pay and File obligations of self-assessed individuals in general terms. As such, it does not attempt to cover every issue which may arise on the subject. It does not purport to be a legal interpretation of the statutory provisions and consequently, responsibility cannot be accepted for any liability incurred or loss suffered as a result of relying on any matter published in it. 		View/Download
PRSI contribution rates and user guide - Department of Social Protection
PRSI contribution rates and user guide for private and public sector employments. 		View/Download
Disclosure and Publication requirements in relation to Companies and Business Names
The company name in legible characters must be shown in all notices and other official publications of the company and in all bills of exchange, promissory notes, endorsements, cheques and orders purporting to be signed by or on behalf of the company and in all invoices, receipts and letters of credit of the company. 		View/Download
Employee's Guide to PAYE - A Revenue Guide
This is a simplified guide to the PAYE system for employees, company directors and individuals in receipt of occupational pensions. Its purpose is to give PAYE taxpayers a basic understanding of the system under which they pay their tax. 		View/Download
Company Name and Change of Company Name
This leaflet will assist you in assessing the acceptability or otherwise of company names. 		View/Download
VAT Guide
Value Added Tax (VAT) is a tax charged on the sale of goods and services by VAT registered businesses in Ireland. 		View/Download
Withdrawel of the United Kingdom and EU rules in the field of Value Added Tax (VAT) for goods
Since 1 February 2020, the United Kingdom has withdrawn from the European Union and has become a ‘third country’. The Withdrawal Agreement provides for a transition period ending on 31 December 2020. Until that date, EU law in its entirety applies to and in the United Kingdom.4 		View/Download
Guide to Rental Income - A Revenue Guide
This guide addresses many of the issues that arise in relation to the taxation of rental income. Hopefully it will assist you in understanding those issues and in computing your income or losses for inclusion in your annual return of income. 		View/Download
AIB - Starting Your Business
This practical guide is one of these supports, touching on the issues you will have to consider before committing yourself financially and personally to your new venture. 		View/Download
Local Enterprise Office - Start Your own Business
Your Local Enterprise Office plays a major role in this, offering expertise, know-how and financial support to Irish businesses, enabling them to grow and thrive. If you have a good idea, for a start-up or an existing business, talk to us. Together, we can make it happen 		View/Download
Bank of Ireland - A guide to writing your marketing plan
This guide could not have been developed without the assistance of our business partner Bord Bia, whose brand development programme, entitled the Brand Forum is aimed at promoting the importance and the advantages of the branded route to market. 		View/Download
Bank of Ireland - A guide to starting your own business
A new approach to starting your own business, which reflects the reality of business and business start-ups by focusing on the key issues that will make or break your start-up. 		View/Download
Guide to Working Capital Management
In this guide experts give advice they can offer to businesses that need to free up cash for current operational costs, and also to outline the working capital strategies they need to put in place now, in order to be in a strong position. 		View/Download
Excise Licences - A Revenue Guide
The table below contains the rates of duty applicable for various licences. 		View/Download
Guide To Customs Export Procedures - Revenue Guide
This guide is for anybody, whether in business or not, who intends to send goods from Ireland out of the European Union (EU). 		View/Download
Guide to Customs Import Procedures - Revenue Guide
This guide is for anyone whether in business or not, who wishes to bring goods into Ireland from outside the European Union (EU). 		View/Download
Lump Sum Payments (Redundancy or Retirement)
In general, all payments made by employers to employees and directors are regarded as “Pay” for tax purposes and employers must operate PAYE on such payments. Lump sum payments on a redundancy or a retirement, however, qualify for special tax treatment - they may be exempt from tax or may qualify for some relief from tax. 		View/Download
Employment Law Explained
This publication aims to help employers to comply with their obligations under employment law. When setting up or running a business with paid employees, employers should be familiar with a number of basic provisions under Irish employment law. 		View/Download
Who Can Work?
A Guide to Who Can Legally Work in Ireland 		View/Download
Employment Rights of Domestic Workers in Ireland
A worker under Irish legislation is generally defined as a person who works under a contract of employment. Such a contract may be expressed or implied, oral or in writing. 		View/Download
Guide to Employment Rights
WRC is responsible for monitoring a range of employment rights for all employees in Ireland. The inspectors operate in a fair and impartial manner, carrying out a variety of routine and planned inspections throughout the country and also investigating alleged employment rights breaches. 		View/Download
Guide to Labour Law
This booklet provides information on employment rights legislation applying in Ireland. It should be noted that this legislation applies to all workers working in Ireland including posted EU workers and all other non-national workers working in Ireland under a contract of employment. 		View/Download
National Minimum Wage
Detailed Guide to the National Minimum Wage. The National Minimum Wage Act 2000, became law on the 1st April, 2000. 		View/Download
Employers Guide to Inspections
WRC seeks to achieve a culture of compliance with employment law, by informing employers and employees of their respective responsibilities and entitlements, and by working in close cooperation with them and their representatives. 		View/Download
Adoptive Leave
Adoptive leave gives 24 weeks’ leave off work to one parent of the adopting couple or a parent who is adopting alone. The 24 weeks start from the date the child is placed in your care. 		View/Download
Parental Leave
Parental leave entitles parents to take unpaid leave from work to spend time looking after their children. You can take up to 26 weeks’ parental leave for each eligible child before their 12th birthday. In general, you must have been working for your employer for at least a year to get the full amount of parental leave. You must give your employer at least 6 weeks’ notice before taking parental leave. 		View/Download
Guide to Conciliation
Conciliation is a voluntary process in which the parties to a dispute agree to avail of a neutral and impartial third party to assist them in resolving their differences. 		View/Download
Maternity Leave
As an employee, you have the right to take 26 weeks’ maternity leave if you become pregnant. You also have the right to take up to 16 weeks’ additional maternity leave. 		View/Download
Employing People under 18
Summary of Main Rules on Employing People under 18. 		View/Download
Guide to Protection of Employees (Part-time Work)
The purpose of this booklet is to provide general guidance on the Act to employees and employers in non-legal language. The booklet outlines the rights and obligations under the Act. It is important to note that this is an information booklet and not a legal interpretation of the Act. 		View/Download
Guide to Protection of Employees (Fixed-term Work)
The purpose of this booklet is to provide general guidance on the Act to employees and employers in non-legal language. The booklet outlines the rights and obligations under the Act. It is important to note that this is an information booklet and not a legal interpretation of the Act. 		View/Download
Guide to Protection of Employees (Temporary Agency Work)
This guidance document is intended to assist Agency Workers, Hirers of Agency Workers, and Employment Agencies to understand better the provisions of the Protection of Employees. 		View/Download
Guide to the Organisation of Working Time Act - Holidays & Public Holidays
This Guideline is designed to provide employers and managers with a reference document dealing with the Organisation of Working Time Act 1997. 		View/Download
Organisation of Working Time Act
The Organisation of Working Time Act sets out statutory rights for employees in respect of rest, maximum working time and holidays. 		View/Download
Unfair Dismissals
In general, the Unfair Dismissals Acts, 1977 - 2007, provide that every dismissal of an employee will be presumed to have been unfair unless the employer can show substantial grounds justifying the dismissal. 		View/Download
Universal Social Charge
USC is a tax payable on your total income, but there are some types of income that are exempt. Depending on your circumstances, you pay USC at the standard rate or the reduced rate. 		View/Download

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