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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. |
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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. |
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Change Company Name A company may, by special resolution and with the approval of the Registrar of Companies signified in writing, change its name. |
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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. |
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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. |
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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. |
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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 |
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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 |
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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 |
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Company Name and Change of Company Name This leaflet will assist you in assessing the acceptability or otherwise of company names. | View/Download |
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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 |
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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 |
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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 |
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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 |
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Excise Licences - A Revenue Guide The table below contains the rates of duty applicable for various licences. | View/Download |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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 |
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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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