CPDStore Ireland

The Payment of Wages Act 1991 is one of the cornerstone pieces of Irish employment legislation, governing how and when employees must be paid and protecting them from unlawful deductions. In today’s changing workplace — marked by remote working, digital payroll systems, and heightened compliance oversight — accountants and payroll professionals are increasingly required to understand their obligations under this Act.

This course will equip you with a clear understanding of employer duties, employee rights, and the implications of non-compliance. For accountants, this knowledge enhances advisory value to clients, ensures payroll accuracy, mitigates potential WRC complaints, and strengthens compliance culture within businesses.

Barry Crushell covers the following topics during this course:

Overview and Definition of “Wages” under the Act

• What constitutes “wages” and what does not (bonuses, commissions, expenses, benefits in kind, etc.).
• Key legal definitions and interpretations from case law such as Cantor Fitzgerald International v Callaghan.

Lawful and Unlawful Deductions

• Section 5 requirements on deductions.
• Employee consent, overpayments, and exceptions.
• Practical case examples (Healy v Excess Direct Insurance Brokers Ltd, Tesco Ireland Limited).

Employer Obligations and Payslip Requirements

• Section 4 duties to issue itemised payslips showing gross pay and deductions.
• Confidentiality and timing of issue.
• Common payroll compliance pitfalls.

Disputes, Time Limits and WRC Complaints

• Section 6 Workplace Relations Act time limits and “reasonable cause” extensions.
• How to frame complaints correctly to avoid dismissal as “out of time” (McEneaney v Zerox Europe Ltd).

Practical Compliance and Case Law Insights

• Case studies on “wages properly payable,” allowances, bonuses, and pay cuts.
• Lessons from Dunnes Stores v Lacey, Balans v Tesco Ireland, and Cleary v B&Q.
• Strategies for preventing wage-related disputes.