Depending on the day you pay your employees, you may end up in a 'Week 53' scenario. Here we explain why some PAYE years have 53 weeks.
Explainers
If you believe the figures are not quite correct, this guide will show you where the problem may be.
This guide help users check their payroll figures. To check the figures, users can click the ‘More>>’ button at the top of the Payroll screen and then click the ‘Show Calculation’ button. The calculation report shows exactly how Payback is calculating the current payment. If the calculation is not what the user was expecting, the most common reasons are that PAYE is not correct or is zero.
Problems downloading and installing solved
This is a guide to help users who are experiencing problems downloading and installing Payback. Sometimes downloads are blocked by the Edge web browser, which can happen after an update or new version is released. This provides instructions on how to resolve this issue, including restarting the computer and logging in as an administrator. The guide also provides information on how to download and install Payback and how to check if you have the latest version.
Sometimes web browsers or anti-virus software can prevent the smooth installation and update of Payback.
Payback has been digitally signed and is safe to download from our secure website.
The Irish Payroll Benefit in Kind (BIK) system is a way for employers to provide non-cash benefits to their employees. These benefits are taxed as if they were cash, and the value of the benefit is determined by the Revenue Commissioners. The rules that apply to BIK vary depending on the type of benefit, but in general, the value of the benefit is calculated as the market value of the benefit minus any amount paid by the employee. Some examples of BIK include company cars and free or subsidised accommodation. Certain tax exemptions exist for small benefits such as staff parties and small gifts
Enhanced Revenue Reporting (ERR)
The Revenue Enhanced Reporting system is a new reporting requirement that will be introduced in Ireland from January 1, 2024. The system will require employers to report details of certain payments made to employees and directors. The information will be submitted using the Revenue Online Service (ROS) and must be submitted by the employer on or before the payment date to the employee. Employers should ensure that their software provider is aware of this new reporting requirement and engage with Revenue in implementing it.
Both our Cloud and Desktop products will be fully ERR compliant.
The Cycle to Work Scheme is a tax incentive scheme that aims to encourage employees to cycle to work. The scheme is open to all employers and employees in Ireland, and it is designed to make cycling to work more accessible and affordable. The value of the bicycle and equipment purchased under the scheme is not subject to income tax, PRSI, or USC, which makes it an attractive option for employees. The scheme is subject to certain conditions, such as the bicycle and equipment being used mainly for commuting to and from work, and the employee using the bicycle for at least 50% of their commuting journeys.
The employer has to purchase the bike.
Cumulative Vs Week One Basis of Taxation
The Cumulative Basis of PAYE and USC taxation is a method of calculating tax liability for employees. It is used to ensure that employees pay the correct amount of tax over the course of a year. Under the Cumulative Basis, an employee’s tax is calculated on their total income from the beginning of the year to the current date. The Week One Basis, also known as the Non-Cumulative Basis, calculates an employee’s Income Tax and USC week-to-week. The Week One Basis calculates an employee’s tax credits and cut-off points separately for each pay period, while the Cumulative Basis calculates them cumulatively.
The Pay Related Social Insurance (PRSI) tax credit is a tax relief that was introduced in 2016 for PRSI subclasses AX, AL, A9, HX, and A7. The credit is tapered and the amount of the credit depends on the employee's earnings. The maximum credit is €12 per week. The PRSI tax credit reduces the amount of PRSI payable for people earning between €352.01 and €424 per week. For example, if an employee earns €352.01 per week, they will get the maximum PRSI credit of €12. On these earnings of €352.01, their PRSI charge (calculated at 4% of their earnings) would be €14.08. After the €12 credit is deducted, they will pay PRSI of €2.08
The Community Employment (CE) programme is a government initiative designed to help people who are long-term unemployed or otherwise disadvantaged to get back to work by offering part-time and temporary placements in jobs based within local communities. The scheme provides participants with the opportunity to gain experience and new skills, which can be used to find permanent jobs elsewhere. Participants can take up other part-time work during their CE placement. The work is community-based, and the programme is funded by the Department of Social Protection (DSP), which gives allowances and funding to assist with the Community Employment scheme.
Attention should be paid to how USC is set up for this scheme
Introduction
If you are still using one if these operating systems:
- Windows 8
- Windows 7
- Windows Vista
- Windows XP
- Windows Me, 2000, 98, 95 or earlier
Many features of Payback will start to become unavailable starting from 1 Jan 2024.
This is because these operating systems are no longer secure enough to support these functions. Amazon no longer allows unpatched versions of these operating systems (running less than TLS1.2) to connect to their mail server. If you try to send pay slip emails you will get this error message:
The message could not be sent to the SMTP server. The transport error code was 0x800ccc6f. The server response was 554 Access denied: Amazon SES no longer supports TLS 1.0 and TLS 1.1 connections. You must update your client to use TLS version 1.2 or above. To learn more and to update your client, see https://go.aws/3AUlVSb. For further assistance, contact AWS support
From October 2024 onwards, your digital certificate in Payback will also stop functioning. This is because Microsoft will make it so you can't connect to Azure on an operating system running less than TLS1.2
Technical Information
It is a security issue causing this problem. 'TLS 1.2' is a secure way of connecting to the email server, that Windows 7 does not support because it is so old. It is possible to update Windows 7 to default to TLS 1.2, but it is a complicated procedure where you have to access registry settings and install patches.
It is likely that other applications, not just Payback, that rely on the internet will also gradually stop working.
Solutions
Continue using Payback, but do not use the Payback server to email payslips. From Oct 2024 onwards, you'll have to manually upload RPNs and submit PSRs via ROS.ie
- Try to patch your existing operating system. This is technically difficult to do. Details are here: Update to enable TLS 1.1 and TLS 1.2 as default secure protocols in WinHTTP in Windows - Microsoft Support
- Move to Cloudpay, our online system, that you'll still be able to use through your computer. However, your browser may also be outdated.
- Update your existing computer to Windows 10 or Windows 11. Note that your hardware may be too old for this to succeed.
- Preferred solution: Move Payback to a computer using a newer operating system, such as Windows 10 or Windows 11
The preferred solution is to use a new operating system because Microsoft has stopped supporting earlier operating systems and have stopped sending security updates. This means that if you use these older operating system to connect to the internet, you would be very vulnerable to attack.