NERA

The National Employment Rights Authority (NERA) was established under the Social Partnership Agreement, "Towards 2016" to achieve a national culture of employment rights compliance.

NERA provides information to employees and employers through its information unit, monitors employment conditions through its inspection services and can enforce compliance and seek redress.

NERA Inspectors undertake both “announced” and “unannounced” inspections.

NERA covers many aspects of employment rights including Wages, Annual Leave, Working Hours, Redundancy, Dismissal, and Notice.

In general Inspectors have the following powers under the above legislation:

Ø   To enter any premises at a reasonable time

Ø   To demand sight of records

Ø   To inspect records

Ø   To take copies of records

Ø   To interview and require information from any relevant person

Employer's Responsibility

Employers in Ireland are responsible for ensuring all their employees receive certain basic employment rights. These rights are governed by a range of detailed employment legislation.

Employee's are entitled to receive certain basic employment rights. Although some industries entitle employees to different rights, the list below is the minimum an employee should receive.

A written statement of terms and conditions of employment. Whilst the full contract does not have to be in writing, certain terms and conditions of the employment must be stated in writing within two months of starting employment. These would typically include the method of calculating pay and whether or not there is a sick pay scheme in operation. (For fixed term employees it would also include in what circumstances your employment will come to an end.)

A written statement of pay or ‘payslip’. Your payslip should set out gross pay and list all deductions made from it.

A minimum wage

Most experienced adult workers in Ireland are entitled to be paid €8.65 per hour. There are however, some exceptions to the minimum wage, including those employed by close relatives, those aged under 18 and trainees or apprentices.

Records to be made available for Inspection

Below is a list which sets out the standard records which an inspector will require access to during the course of an inspection.  After each item guidance to the relevant Thesaurus report which will give the required information to satisfy each requirement is given: -

1.     Employer registration number with the Revenue Commissioners

2.     Full Name, Address and PPS Number for each employee (full-time and part-time)

3.     Terms of employment for each employee (see note below for details of Terms of Employment)

4.     Payroll details (Gross to Net, Rate per hour, Overtime, Deductions, Shift and other Premiums and Allowances, Commissions and Bonuses, Service Charges, etc.)

5.     Copies of Payslips

6.     Employees’ job classification

        The department an employee is assigned to can be obtained from the Employee Master File.   Employees> View Master File>

        This report can be copied to any worksheet database and the relevant information isolated.

7.     Dates of commencement and where relevant, termination of employment

8.     Hours of work for each employee (including starting and finishing times, meal breaks and rest periods)

9.     Register of employees under 18 years of age

10.   Whether board and/or lodgings are provided and relevant details

11.   Holidays and Public Holiday entitlements received by each employee

12.   Any documentation necessary to demonstrate compliance with employment rights legislation

Additional records may be required to be held depending on the sector/business involved and the legislation under which the inspection is being conducted.

Terms of Employment

The Terms of Employment (Information) Act 1994 provides that an employer must issue their employees with a written statement of terms and conditions relating to their employment within two months of commencing employment. It must include the following:

1.     The full names of the employer and the employee

2.     The address of the employer

3.     The place of work, or where there is no main place of work, a statement indicating that an employee is required or permitted to work at various places

4.     Job title or nature of the work

5.     Date of commencement of employment

6.     If the contract is temporary, the expected duration of employment

7.     If the contract is for a fixed-term, the date on which the contract expires

8.     The rate of pay or method of calculating pay

9.     Whether pay is weekly, monthly or otherwise

10.   Terms or conditions relating to hours of work, including overtime

11.   Terms or conditions relating to paid leave (other than paid sick leave)

12.   Terms or conditions relating to incapacity for work due to sickness or injury

13.   Terms or conditions relating to pensions and pension schemes

14.   Periods of notice or method for determining periods of notice

15.   A reference to any collective agreements which affect the terms of employment

Please note guidance to complying with items 1 -9 can be located in the Sample Letter of Employment in the Legal menu. Guidance to complying with items 10-15 can be located in the Specimen Company Handbook, also in the Legal menu.

More detailed information can be found on the NERA website, www.employmentrights.ie.

Further guidance on specific employer obligations should be sought from NERA or from the Department of Trade Enterprise and Employment if necessary as Thesaurus Payroll Manager does not wholly satisfy employers obligations to their employees or in complying with all aspects of employment legislation as only some aspects are covered by the payroll calculation and recording process.