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eclr:5005 | cánachas | taxation |
eclr:5006 | teacht ar scor go hÉirinn ó thír thar lear | retiring to Ireland from abroad |
eclr:5007 | gach bliain , Tagann daoine ar scor go hÉirinn . | every year , many people choose to retire in Ireland . |
eclr:5008 | má tá tú ag smaoineamh ar an rogha seo a dhéanamh , b ' fhéidir gur mhaith leat ár sliocht ar bhogadh go hÉirinn a léamh . | if you are considering this option , you can find out about moving to Ireland . |
eclr:5009 | saincheisteanna dlíthiúla agus seanóirí | legal issues and older people |
eclr:5010 | tá sé tábhachtach , áfach , do dhuine ar bith ag aois ar bith breathnú ar na saincheisteanna seo . | however , it is important for anyone at any age to consider these issues . |
eclr:5011 | téigh i dteagmháil linn | contact us |
eclr:5012 | gnó a chur ar bun | starting a business |
eclr:5013 | eolas | information |
eclr:5014 | má tá tú ag brath gnó a bhunú tá roinnt ceisteanna nár mhór duit a chur san áireamh . | if you are thinking of setting up a business there are a number of issues you need to consider . |
eclr:5015 | tá tacaí agus rialacha seachas a chéile i bhfeidhm , de réir do chuid tosca féin . | different supports and regulations apply , depending on your particular situation . |
eclr:5016 | b ' fhéidir gur duine fostaithe nó dífhostaithe thú nó duine atá ag teacht anall go hÉirinn le gnó a chur ar bun . | you may be employed , unemployed or someone who is coming from outside Ireland to set up a business . |
eclr:5017 | léiríonn an cháipéis seo cuid den fhaisnéis thábhachtach nár mhór a bheith agat , mar aon le naisc chun na dtopaicí ábhartha . | this document highlights some of the important information you need to know with links to relevant topics . |
eclr:5018 | struchtúir dhlíthiúla | legal structures |
eclr:5019 | féadfaidh tú gnó a bhunú mar thrádálaí aonair , i gcomhpháirtíocht nó mar chuideachta theoranta . | you can set up a business as a sole trader , as a partnership or as a limited company . |
eclr:5020 | braithfidh rogha an struchtúir ar an gcineál gnó a bhfuil tú ina bhun , ar na custaiméirí a bheidh agat agus ar do sheasamh maidir le riosca . | the type of structure you choose depends on the kind of business you are running , with whom you will be doing business and your attitude to risk . |
eclr:5021 | moltar duit dul i gcomhairle le haturnae nó le Cuntasóir maidir le struchtúr do ghnó . | it is advisable to get the advice of a solicitor or Accountant when considering the structure for your business . |
eclr:5022 | is tairseach é businessregulation.ie a chabhraíonn leat na príomhrialacháin a chuireann ar do ghnó a sainaithin . | Businessregulation.ie is a portal to help you identify the main regulations which affect your business . |
eclr:5023 | trádálaí Aonair : tá sé éasca go leor dul i mbun gnó mar thrádálaí aonair ach má chliseann air seo d ' fhéadfaí do shócmhainní pearsanta a úsáid le do chreidiúnaithe a íoc . | sole trader : it is relatively simple to set up as a sole trader but if your business fails , your personal assets could be used to pay your creditors . |
eclr:5024 | is é an príomhdhualgas atá ort ó thaobh an dlí clárú mar dhuine féinfhostaithe leis na Coimisinéirí Ioncaim ( féach leat ‘ cáin agus ÁSPC ' anseo thíos ) . | your main legal obligation is that you must register as a self-employed person with the Revenue Commissioners ( see ‘ Tax and PRSI ’ below ) . |
eclr:5025 | más mian leat ainm gnó a úsáid caithfidh tú é a chlárú leis an Oifig um Chlárú cuideachtaí . | if you wish to use a business name you must register your business name with the Companies Registration Office . |
eclr:5026 | comhpháirtíocht : is éard atá i gcomhpháirtíocht 2 nó níos mó daoine teacht le chéile d ' fhonn gnó a bhainistiú i bpáirt le chéile . | partnership : this is where 2 or more people agree to run a business in partnership with each other . |
eclr:5027 | níor mhór an comhaontú comhpháirtíochta a chur á dhréachtú ag aturnae . | the partnership agreement should be drawn up by a solicitor . |
eclr:5028 | tá na comhpháirtithe comhfhreagrach as bainistíocht an ghnó agus má chliseann air seo tá na comhpháirtithe comhfhreagrach as na fiacha . | the partners are jointly responsible for running the business and if it fails all partners are jointly responsible for the debt . |
eclr:5029 | cuideachta theoranta : má bhunaíonn tú do ghnó mar chuideachta theoranta , is eintiteas dlíthiúil ar leith é an gnó . | limited company : if you set up your business as a limited company , the business is a separate legal entity . |
eclr:5030 | má bhíonn fiacha ar an gcuideachta , ní bhíonn teideal de ghnáth ag na creidiúnaithe ach ar shócmhainní na cuideachta . | if the company gets into debt , the creditors generally only have a claim on the assets of the company . |
eclr:5031 | ní mór an chuideachta a chlárú leis an Oifig um Chlárú cuideachtaí ( OCC ) agus ní mór tuarascálacha agus cuntais na cuideachta a chur faoi bhráid na hOCC gach bliain . | the company must be registered with the Companies Registration Office ( CRO ) and the company reports and accounts must be returned to the CRO each year . |
eclr:5032 | daoine dífhostaithe | unemployed people |
eclr:5033 | má tá tú dífhostaithe b ' fhéidir go mbeidh teideal agat ar scéim an Liúntais Fiontraíochta um Fhilleadh ar Obair nó ar scéim an Liúntas Fiontraíochta gearrthéarmach . | if you are unemployed you may be eligible for the Back to Work Enterprise Allowance ( BTWEA ) or the short-term Enterprise Allowance ( STEA ) . |
eclr:5034 | tá tuilleadh faisnéise ar fáil sa treoir Revenue maidir leis an bhfaoiseamh do Chuid Gnó a Chur ar bun . | you can read more information in this Revenue guidance on the start Your Own Business Relief . |
eclr:5035 | náisiúnaigh choigríche | foreign nationals |
eclr:5036 | TUGANN Oifigí Fiontair Áitiúla an tacaí do ghnóthais áitiúla atá á mbunú nó á bhforbairt . | local Enterprise Offices provide supports to local businesses that are starting up or in development . |
eclr:5037 | is é a ról gníomhaíocht Gheilleagrach a spreagadh agus micreathionscadail ( 10 bhfostaí nó níos lú ) a chur chun cinn . | their role is to stimulate economic activity at local level and to promote microenterprises ( 10 or fewer employees ) . |
eclr:5038 | tá faisnéis maidir le cláir oiliúna agus cúrsaí faoi do ghnó a chur ar bun , chomh maith le meantóireacht agus tacaíochtaí airgeadais ar fáil ar localenterprise.ie . | you can find information about their training programmes and start your own business courses as well as mentoring and financial supports on localenterprise.ie . |
eclr:5039 | maoiniú | funding |
eclr:5040 | soláthraíonn Micreamhaoiniúcháin Éire iasachtaí do ghnéithe beaga nach bhfuil níos mó ná 10 bhfostaí acu , lena n-áirítear trádálaí aonair agus gnólachtaí nuathionscanta . | Microfinance Ireland provides loans to small businesses with no more than 10 employees , including sole traders and start-ups . |
eclr:5041 | tá na hiasachtaí idir € 2,000 agus € 25,000 do thograí inmharthana ó thaobh tráchtála a raibh iarratas ar chreidmheas diúltaithe ag na bainc acu . | the loans of between € 2,000 and € 25,000 are for commercially viable proposals that have been refused credit by the banks . |
eclr:5042 | tá sonraí faoi conas iarratas a dhéanamh agus foirmeacha ar fáil ar microfinance.ie. | details of how to apply and forms are available on microfinance.ie. |
eclr:5043 | is JobsPlus dreasacht fostóirí nua a spreagann fostóirí a fhostaíonn cuardaitheoirí poist ar an Beochlár . | JobsPlus is a new employer incentive which encourages and rewards employers who employ jobseekers on the Live Register . |
eclr:5044 | tá 2 leibhéal dreasachta ann : € 7,500 le haghaidh earcach atá dífhostaithe ar feadh idir 12 agus 24 mhí agus € 10,000 le haghaidh earcach atá dífhostaithe níos mó ná 24 mhí . | there are 2 levels of incentive : € 7,500 for recruits unemployed for more than 12 but less than 24 months and € 10,000 for recruits unemployed for more than 24 months . |
eclr:5045 | is féidir le fostóirí incháilithe a earcaíonn fostaithe lánaimseartha ar nó i ndiaidh 1 Iúil 2013 , iarratas ar an dreasacht a dhéanamh.Oibreoidh an dreasacht ar bonn treoirscéime ar dtús . | eligible employers who recruit full-time employees on or after 1 July 2013 may apply for the incentive , which will initally operate on a pilot basis for a period of 6 months . |
eclr:5046 | cuireadh JobsPlus in áit Postchúnamh Ioncaim agus in áit na scéime dreasachta jabanna ( ÁSPC ) i gcomhair Fostóirí ach ní bhainfidh sé le rannpháirtithe reatha . | JobsPlus has replaced the Revenue job assist and employer job ( PRSI ) Exemption Scheme which ended on 30 June 2013 , but existing participants on these schemes will not be affected . |
eclr:5047 | faoin Scéim dearbháin Trádála Ar Líne beidh dearbháin suas le € 2,500 ar fáil do ghnólachtaí a léiríonn go bhfuil plean inchreidte acu le haghaidh trádáil ar líne . | under the Trading Online voucher Scheme vouchers of up to € 2,500 will be available to businesses who demonstrate that they have a credible plan to trading online . |
eclr:5048 | Leathnaítear an scéim chuig gach contae i rith 2014 agus tá sonraí ar fáil ó d ’ Oifig Fhiontraíochta Áitiúil . | the scheme is being extended to all counties during 2014 and further details are available from your Local Enterprise Office . |
eclr:5049 | is ea tacú do Ghnóthaí uirlis Ar Líne treoir nua do thacaíochtaí Rialtais d ’ fhiontraithe agus do ghnóthaí beaga . | the supporting SMEs Online tool is a new guide to Government supports for start-ups and small businesses . |
eclr:5050 | áirítear faisnéis faoi níos mó ná 80 tacaíocht ar fáil ó raon ranna agus gníomhaireachtaí rialtais . | it includes information on over 80 business supports available from a range of government departments and agencies . |
eclr:5051 | d ’ fhorbair Comhlachais na hÉireann agus Cónaidhm na mBaincéirí Éireannacha láithreán gréasáin , smallbusinessfinance.ie , do ghnólachtaí beaga a aimsíonn faisnéis maidir le maoiniú nó cistiú a gnó . | chambers Ireland and the Irish banking Federation ( IBF ) have developed a website , smallbusinessfinance.ie , for small businesses looking for information about financing or funding their business . |
eclr:5052 | tá an fhaisnéis dírithe ar raon gnólachtaí , lena n-áirítear nuathionscanta , gnólachtaí bunaithe ag leathnú nó ag nuáil , gnólachtaí ag dul isteach i margaí easpórtála , nó gnólachtaí le deacrachtaí airgeadais . | the information is aimed at a range of businesses including start-ups , established businesses seeking to expand or innovate , businesses entering export markets and businesses with financial difficulties . |
eclr:5053 | deacrachtaí creidmheasa | credit difficulties |
eclr:5054 | bíonn deacracht ag go leor gnóthaí beaga creidmheas a fháil . | many small businesses have difficulty getting credit . |
eclr:5055 | is treoir maidir le maoiniú a fháil do ghnóthaí beaga agus meánmhéide é do Ghnó do Bhanc ( pdf ) . | your Business Your Bank ( pdf ) is a guide on getting funding for small and medium businesses . |
eclr:5056 | Cuimsíonn sé eolas ar conas iarratas chreidmheas bainc a ullmhú . | it includes information on how to prepare a bank credit application . |
eclr:5057 | d ' fhoilsigh an Banc Ceannais na hÉireann Cód Iompraíochta d ’ Iasachtaí Gnó do ghnóthais Bheaga agus mheánmhéide athbhreithnithe ( pdf ) agus tháinig sé i bhfeidhm ar 1 Eanáir 2012 . | the Central Bank published a revised Code of Conduct for Business lending to Small and medium Enterprises ( pdf ) which came into effect on 1 January 2012 . |
eclr:5058 | má tá gnó beag nó meánmhéide agat agus má dhiúltaíonn ceann de na bainc atá rannpháirteach d ' iarratas ar chreidmheas is féidir leat iarratas a dhéanamh ar an Oifig um Athbhreithniú Creidmheasa chun do chás a athbhreithniú . | if you have a small or medium business and your application for credit is refused by one of the participating banks you may apply to the Credit Review Office to have your case reviewed . |
eclr:5059 | chun a bheith incháilithe le haghaidh athbhreithnithe ní mór d ' iarratas a bheith déanta i scríbhinn . | to be eligible for a review your application must have been in writing . |
eclr:5060 | tá foirm iarratais um iasacht bainc ar shuíomh gréasáin an Oifig um Athbhreithniú Creidmheasa . | there is a bank lending application form on the website of the Credit Review Office . |
eclr:5061 | Cosnaíonn athbhreithniú idir € 100 suas go dtí uasmhéid de € 250 . | the fee for the review ranges from € 100 up to a maximum of € 250 . |
eclr:5062 | is é aidhm na scéime ráthaíocht Creidmheasa iasacht bhreise a spreagadh do ghnólachtaí beaga agus meánmhéide atá inmharthana ó thaobh tráchtála ach tá deacrachtaí acu rochtain ar chreidmheas a fháil . | the Credit Guarantee Scheme aims to encourage additional lending to small and medium businesses who are commercially viable but have difficulty in accessing credit . |
eclr:5063 | faoin Scéim tabharfar cúnamh d ’ iarratasóirí incháilithe chun iasacht a fháil agus chun stair chreidmheas fhabhrach a bhunú . | under the Scheme eligible applicants will be assisted in obtaining a loan and in establishing a favourable credit history . |
eclr:5064 | is féidir tuilleadh a fháil sa leabhar faisnéise faoin Scéim ( pdf ) . | you can find out more in the information booklet about the Scheme ( pdf ) . |
eclr:5065 | tá ceisteanna coitianta do Chustaiméirí ( pdf ) agus sonraí na critéir cháilíochta ( pdf ) ar fáil freisin . | there are also Customer frequently asked questions ( pdf ) as well as details of eligibility criteria ( pdf ) . |
eclr:5066 | is seirbhís rúnda agus saor in aisce é SBCA dóibh siúd atá i bhFiacha nó go bhfuil fadhb acu ag bainistiú airgid . | MABS is a free and confidential service for people in Ireland with debt and money management problems . |
eclr:5067 | tá tuilleadh eolais ar fáil inár ndoiciméad faoi fhiacha a láimhseáil . | you can find out more in our document on dealing with debt . |
eclr:5068 | leagfar cáin ar do ghnó de réir mar atá sé corpraithe ina chuideachta nó nach bhfuil . | how your business is taxed depends on whether it is incorporated as a company . |
eclr:5069 | más cuideachta é beidh cáin chorparáide inghearrtha air . | if it is a company then it is liable for corporation tax . |
eclr:5070 | mura bhfuil sé corpraithe measfar gur trádálaí aonair thú agus íocfaidh tú cáin de réir an chórais féinmheasúnaithe . | if your business is not incorporated you are considered to be a sole trader and you pay tax under the self-assessment system . |
eclr:5071 | tá tuilleadh eolais le fáil i selfemployed supports.ie agus ó na Coimisinéirí Ioncaim . | further information on tax is available on selfemployedsupports.ie and from Revenue . |
eclr:5072 | ÁSPC | PRSI |
eclr:5073 | más duine féinfhostaithe thú íocfaidh tú ranníocaíochtaí árachais shóisialta Aicme S. | if you are self-employed you pay Class S social insurance contributions . |
eclr:5074 | tá Treoir ÁSPC do Dhaoine Féinfhostaithe-SW74 ar láithreán gréasáin na Roinne coimirce Sóisialaí . | there is a guide , PRSI for the self-employed - SW74 on the website of the Department of Social Protection . |
eclr:5075 | más fostóir tú agus Cruthaíonn tú poist nua agus breise i 2012 , b ' fhéidir go raibh tú cáilithe chun díolúine ó ÁSPC d ' fhostóirí le haghaidh na poist seo a fháil . | if you are an employer and you created new and additional jobs in 2012 you may have qualified for an exemption of employer ’ s PRSI for those jobs . |
eclr:5076 | cearta fostaíochta agus oibleagáidí fostóirí | employment rights and employers ' obligations |
eclr:5077 | tuilleadh faisnéise | further information |
eclr:5078 | soláthraíonn d ' Oifig Fiontair Áitiúil faisnéis , comhairle agus tacaíocht airgeadais do ghnóthaí áitiúil . | your Local Enterprise Office provides information , training , advice and financial support to small businesses . |
eclr:5079 | is gníomhaireacht Rialtas Éireannach é Fiontraíocht Éireann atá freagrach i bhforbairt tionscail na hÉireann . | enterprise Ireland is an Irish Government agency which is responsible for the development of Irish industry . |
eclr:5080 | soláthraíonn sé comhairle agus tacaíocht airgeadais do ghnóthaí tosú Ardacmhainne . | it provides advice and financial support to High potential start-up ( HPSU ) businesses . |
eclr:5081 | tá faisnéis maidir le gnó a chur ar bun ar a suíomh gréasáin . | you can find information about starting a new business on its website . |
eclr:5082 | is gníomhaireacht Rialtas Éireannach é an tÚdarás Forbartha Tionscail na hÉireann atá freagrach in infheistiú nua in earnálacha déantúsaíochta agus trádáilte idirnáisiúnta as tíortha thar lear a fháil . | IDA ( Irish Development Authority ) Ireland is an Irish Government agency with responsibility for securing new investment from overseas in manufacturing and internationally traded services sectors . |
eclr:5083 | is féidir leis faisnéis faoi ghnó a bhunú in Éirinn a sholáthar agus deontais do chomhlachtaí ar mhaith leo bheith suite in Éirinn nó a gcuid oibríochtaí láithreach in Éirinn a leathnú . | it can provide information about setting up a business in Ireland and may provide grants to companies wishing to locate in Ireland or expand their existing operations in Ireland . |
eclr:5084 | tá Info2innovate , eolaire ar líne tacaíochtaí agus seirbhísí nuálaíochta d ’ fhiontair bheaga agus mheánmhéide , foilsithe ag an Líonra Fiontar Eorpach . | the Enterprise Europe Network has published Info2innovate , an online directory of innovation supports and services for small and medium enterprises . |
eclr:5085 | plean Gníomhaíochta do Phoist | action Plan for Jobs |
eclr:5086 | Tarraingítear aird ar leith ar fhiontraíocht sa Phlean Gníomhaíochta do Phoist 2014 agus tugtar gealltanas ann go gcuirfear Ráiteas Náisiúnta um Beartas Fiontraíochta le chéile . | the Action Plan for Jobs 2014 has a major focus on entrepreneurship with a commitment to delivering a National entrepreneurship Policy Statement . |
eclr:5087 | áirítear sa Phlean Gníomhaíochta na tacaí seo a leanas do dhaoine dífhostaithe : | the Action Plan includes the following supports for self-employed people : |
eclr:5088 | 31 Oifig Áitiúil Fiontair , arna tacú ag an Ionad Sármhaitheasa i bhFiontraíocht Éireann - féach thuas . | roll out of 31 Local Enterprise Offices , supported by a Centre of Excellence in Enterprise Ireland - see above . |
eclr:5089 | maoiniú breise chun tacú le gnólachtaí nuathionscanta agus le leathnú gnólachtaí , Ciste nua Fiontraíochta ÓIGE san áireamh | additional funding to support start-ups and expansions including a new Youth entrepreneurship Fund |
eclr:5090 | tacaí cánach a athbhreithniú d ’ fhiontraithe | review tax supports for entrepreneurs |
eclr:5091 | dáta an Leasaithe Deireanaigh : 27 August 2014 | page updated : 27 August 2014 |
eclr:5092 | téigh i dteagmháil linn | contact us |
eclr:5093 | na híocaíochtaí iomarcaíochta | redundancy payments |
eclr:5094 | eolas | information |
eclr:5095 | nuair a chailltear post de bharr cúinsí mar dúnadh gnó nó laghdú a theacht ar líon na foirne cuirtear síos ar seo mar iomarcaíocht . | Where you lose your job due to circumstances such as the closure of the business or a reduction in the number of staff this is known as redundancy . |
eclr:5096 | TUGANN na hAchtanna um Íocaíochtaí Iomarcaíochta 1967-2012 le fios go bhfuil fostaithe a bhfuil tréimhse socraithe seirbhíse caite acu i dteideal íocaíocht iomarcaíochta . | the Redundancy Payments Acts 1967-2012 provide a minimum entitlement to a redundancy payment for employees who have a set period of service with the employer . |
eclr:5097 | ní bhíonn gach fostaí i dteideal na híocaíochta iomarcaíochta reachtúla , fiú nuair a bhíonn cás iomarcaíochta i gceist . | not all employees are entitled to the statutory redundancy payment , even where a redundancy situation exists . |
eclr:5098 | má tá tú i ncháilithe le haghaidh iomarcaíochta tá nósanna iomarcaíochta ann a gcaithfidh fostóirí agus fostaithe cloí leo chun a bheith ar aon dul leis an reachtaíocht . | if you do qualify for redundancy there are specific redundancy procedures which employers and employees must follow in order to comply with the legislation . |
eclr:5099 | mar shampla , ní thagann iomarcaíocht reachtúil i bhfeidhm ach amháin i gcás fostaí a bhfuil seirbhís dhá bhliana déanta aige / aici . | for example , statutory redundancy only applies to employees with two years ' service . |
eclr:5100 | d ' fhéadfadh áfach , go dtabharfadh fostóir cnapshuim do fhostaithe nach bhfuil seirbhís dhá bhliana déanta acu . | however , an employer might agree to pay a lump sum to employees with less than two years ' service . |
eclr:5101 | tiocfaidh an íocaíocht seo i gceist de bharr comhaontaithe seachas de bharr na reachtaíochta . | this payment arises through agreement and not through a statutory entitlement . |
eclr:5102 | mar is gnách le dlí fostaíochta , ní dhéanann an reachtaíocht ach na híoschearta a chur i bhfeidhm , tig leis na páirtithe féin teacht ar chomhaontú maidir le cearta níos substaintiúla . | as so often in employment law , the legislation is concerned with ensuring minimum rights , while allowing the parties to agree more substantial rights . |
eclr:5103 | rialacha | rules |
eclr:5104 | íocaíocht chnapshuime bunaithe ar phá an fostaí is ea an íocaíocht reachtúil iomarcaíochta . | the statutory redundancy payment is a lump-sum payment based on the pay of the employee . |
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