Payroll: Manual and Computerised

New edition of this popular text reflects all budgetary changes in relation to the operation of the PAYE system for FETAC Level 5 Payroll students. *New to this edition: * Introduction of the new Universal Social Charge, which came into effect on 1 January 2011 * Incorporates all relevant PRSI changes. * Contains a workbook consisting of blank documents, which are essential for ease of completion of the many questions and exercises throughout the book. * Provides the knowledge and skills necessary to maintain payroll records and to use both manual and computerised payroll systems. * Explains the overall Irish tax system clearly and concisely, while also detailing the accumulative, emergency and temporary tax systems. * Non-software specific, this book is compatible with any software a learner might be using. * Provides data for entry and contains graded questions, many with sample answers. * Includes sample exam papers. WRITTEN FOR * Payroll - Manual & Computerised FETAC Level 5.