3 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked to compute, review, or advise on end-to-end Irish monthly or weekly payroll for employees — gross-to-net calculation, payslip generation, statutory deduction sequencing (pension, BIK, PAYE, USC, PRSI, LPT-at-source), real-time submission to Revenue (PSR / "payroll submission request"), and year-end Employee Detail Summary reconciliation under Revenue myAccount. Trigger on phrases like "Ireland payroll", "Irish payroll", "Irish payslip", "compute Irish payroll", "monthly payroll Ireland", "weekly payroll Ireland", "gross to net Ireland", "RPN", "Revenue Payroll Notification", "PSR submission", "Employee Detail Summary", "BrightPay", "Sage payroll Ireland", "Surf Accounts payroll", "Thesaurus payroll", "BIK Ireland", "company car BIK Ireland", or any request involving running monthly or weekly payroll for one or more employees in Ireland. This skill is the ORCHESTRATOR — it pulls PAYE bracket rules from `ie-paye`, USC bands from `ie-usc`, and PRSI Class A rates from `ie-prsi-class-s` (which also covers Class A for completeness), and sequences them into the correct computation order. ALWAYS read this skill before touching Irish payroll computation.
Use this skill whenever asked about Ireland's Universal Social Charge (USC) for self-employed individuals or any taxpayer. Trigger on phrases like "USC calculation", "universal social charge", "USC rates Ireland", "USC bands", "USC surcharge", "USC self-employed", "USC medical card", "USC exemption", or any question about USC obligations. This skill covers standard rates and bands, the self-employed surcharge, exemptions, reduced rates for medical card holders and over-70s, and edge cases. ALWAYS read this skill before touching any Irish USC work.
Use this skill whenever asked about Irish PRSI Class S contributions for self-employed individuals. Trigger on phrases like "PRSI self-employed", "Class S contributions", "how much PRSI do I pay", "PRSI calculation Ireland", "self-employed social insurance Ireland", "PRSI threshold", or any question about PRSI obligations for a self-employed client in Ireland. This skill covers Class S rates, minimum contribution, income threshold, payment schedule, interaction with income tax, and edge cases. ALWAYS read this skill before touching any Irish PRSI Class S work.