Page 9 - Comerford Employee Handbook 2018 v.1

WAGES AND SALARIES, ETC.

A) ADMINISTRATION

1. Payment

a. The pay is weekly. Wages and salaries are paid every Friday.

b. You will receive a payslip by email showing how the total amount of your pay has been
calculated. It will also show the deductions which have been made and the reasons
for them, e.g. PAYE, PRSI, etc.

c. Any pay queries which you may have should be raised with your Manager.

2. Overpayments

If you are overpaid for any reason, the total amount of the overpayment will normally
be deducted from your next payment but if this would cause hardship, arrangements
may be made for the overpayment to be recovered over a longer period.

3. Income Tax and Social Insurance

At the end of each tax year you will be given a form P60 showing the total pay you have
received from us during that year and the amount of deductions for Income Tax and
PRSI. You should keep this document in a safe place as you may need to produce it
if making enquiries with the Revenue, etc.

If there is a change in your circumstances you should speak with the local revenue
office.

B) PART-TIME WORKING
The company defines a part-time employee as someone who works less hours than a
comparable fulltime employee doing the same type of work in the company.

A part-time employee shall not be treated less favourably than a comparable fulltime
employee in respect of any condition of employment. Equal terms and conditions shall be
provided on a pro-rata basis, based on the contracted hours of work. Part-time employees
will be given the same access to relevant training or development initiatives, as the
comparable full-time employees.

Annual leave will be provided on a pro-rata basis, as per the Organisation of Working Time
Act, 1997. In order to qualify for the benefit of a public holiday, part-time employees must
have worked a minimum of 40 hours in the 5 weeks directly proceeding the holiday. Where
the employee normally works on the day on which the public holiday falls, they will receive
the benefit of a full day. If the employee is not due to work on that day, the benefit is 1/5th
of their normal weekly pay, or the equivalent in time off, to be determined by the company.

The agreed hours of work for a part-time employee will be outlined in the contract of
employment.

Requests for part-time working will be considered, and facilitated where feasible in line with
business requirements. The company will provide information on the availability of full-time
and part-time positions which may enable employees to transfer from full-time to part-time
work and vice versa. However, there is no automatic entitlement to return to full-time
working and full-time positions that become available must be applied for through the normal
process.

The company reserves the right to revert a part-time position to a full-time one where it
deems fit. In these circumstances, three months’ notice will be given.

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