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eclr:7205
is ionann íocaíochtaí iomarcaíochta reachtúla agus pá dhá sheachtaine in aghaidh na bliana de sheirbhís móide seachtain bhónais faoi réir íocaíochta uasta de € 600 in aghaidh na seachtaine .
statutory redundancy payments amount to 2 weeks ’ pay per year of service Plus a bonus week subject to a maximum payment of € 600 per week .
eclr:7206
ina theannta sin , tá íocaíochtaí iomarcaíochta níos mó ná an mhéid iomarcaíochta reachtúla díolmhaithe ón muirear Sóisialta Uilíoch , suas go dtí teorainneacha áirithe .
in addition , redundancy payments above the statutory redundancy amount are exempt from the Universal Social Charge , up to certain limits .
eclr:7207
tá na teorainneacha suas go dtí € 10,160 móide € 765 in aghaidh na bliana iomláine de sheirbhís de bhreis ar an iomarcaíocht reachtúla .
these limits are up to € 10,160 Plus € 765 per complete year of service in excess of the statutory redundancy .
eclr:7208
is féidir an díolúine bhunúsach seo a mhéadú arís , suas go dtí € 10,000 , mura bhfuil an duine ina bhall de scéim phinsean ceirde .
this basic exemption can be further increased by up to € 10,000 if the person is not a member of an occupational pension scheme .
eclr:7209
tá an muirear Sóisialta Uilíoch gearrtha ar an ioncam faoi dhliteanas i ndiaidh na ndíolúintí reachtúla thuas , agus i ndiaidh asbhaint bhreise ar bith le haghaidh Sochar Aoisliúntais Caipitiúil Caighdeánach ( SACC ) .
the Universal Social Charge is charged on liable income after the statutory exemptions above , and after any additional deduction for Standard Capital Superannuation Benefit ( SCSB ) .
eclr:7210
íocaíochtaí cothabhála
maintenance payments
eclr:7211
Braitheann conas a dhéileálfar le híocaíochtaí cothabhála chun críche an Mhuirir Shóisialta Uilíoch ar cibé an bhfuil siad ina n-íocaíochtaí deonacha nó ina n-íocaíochtaí infhorghníomhaithe le dlí .
how maintenance payments are treated for Universal Social Charge purposes depends on whether they are voluntary payments or legally enforceable payments .
eclr:7212
íocaíochtaí cothabhála deonacha ( íocaíochtaí a íocadh faoi chomhshocraíocht neamhfhoirmiúil ) :
voluntary maintenance payments ( payments paid under an informal arrangement ) :
eclr:7213
ní fhaigheann an céile atá ag déanamh na n-íocaíochtaí díolúine ón muirear Sóisialta Uilíoch ar chuid dá n-ioncam a íocann siad mar chothabháil .
the spouse making the payments does not receive exemption from the Universal Social Charge on the portion of their income which they pay as maintenance .
eclr:7214
níl an céile a fhaigheann na híocaíochtaí faoi réir an Mhuirir Shóisialta Uilíoch ar na híocaíochtaí cothabhála a fhaigheann siad .
the spouse who receives the payments is not subject to the Universal Social Charge on the maintenance payments they receive .
eclr:7215
íocaíochtaí infhorghníomhaithe le dlí ( iníoctha faoi oibleagáid dhlíthiúil ) :
legally enforceable maintenance payments ( payable under legal obligation ) :
eclr:7216
tá an céile a dhéanann na híocaíochtaí i dteideal díolúine ón muirear Sóisialta Uilíoch ar chuid dá n-ioncam ar chothabháil a íocann siad go díreach nó go hindíreach lena c ( h ) éile .
the spouse making the payments is entitled to receive an exemption from the Universal Social Charge on the portion of their income on the maintenance they pay either directly or indirectly to their spouse .
eclr:7217
níl aon díolúine d ' aon chuid de na híocaíochtaí cothabhála a íoctar i leith chothabháil leanaí .
there is no exemption for any portion of the maintenance payments paid towards the maintenance of children .
eclr:7218
tá an céile a fhaigheann na híocaíochtaí faoi réir an Mhuirir Shóisialta Uilíoch ar an gcuid de na híocaíochtaí cothabhála a fhaigheann sé / sí ina leith féin .
the spouse who receives the payments is subject to the Universal Social Charge on the portion of the maintenance payments they receive in respect of themselves .
eclr:7219
níl aon chuid de na híocaíochtaí cothabhála a íoctar i leith chothabháil na leanaí faoi réir an Mhuirir Shóisialta Uilíoch .
any portion of the maintenance payments paid towards the maintenance of children is not subject to the Universal Social Charge .
eclr:7220
níl an céile a fhaigheann na híocaíochtaí faoi réir an Mhuirir Shóisialta Uilíoch ar na híocaíochtaí cothabhála a fhaigheann siad .
the spouse who receives the payments is not subject to the Universal Social Charge on the maintenance payments they receive .
eclr:7221
ranníocaíochtaí pinsin
pension contributions
eclr:7222
níl ranníocaíocht fhostóra nó soláthraí pinsin don scéim um shochair scoir ceadaithe faoi dhliteanas i leith an Mhuirir Shóisialta Uilíoch , ach tá ranníocaíochtaí an fhostaí .
an employer ’ s or pension provider ’ s contribution to an approved retirement benefit scheme is not liable to the Universal Social Charge , but an employee 's contributions are .
eclr:7223
má dhéanann fostóir nó soláthraí pinsin ranníocaíocht ar do shon le do Chuntas Coigiltis scoir Pearsanta ( CCSP ) caithfear léi mar shochar comhchineáil inchánach .
if an employer or pension provider makes a contribution on your behalf to your Personal retirement Savings Account ( PRSA ) it is treated as a taxable benefit-in-kind .
eclr:7224
de bharr go leanann caitheamh an Mhuirir Shóisialta Uilíoch an caitheamh cánach ioncaim , beidh ranníocaíocht an fhostóra nó an soláthraí pinsin scoir leis an gcuntas Coigiltis pearsanta faoi réir an Mhuirir Shóisialta Uilíoch .
as the Universal Social Charge treatment follows the income tax treatment , the employer or pension provider ’ s contribution to the personal retirement savings account will also be subject to the Universal Social Charge .
eclr:7225
pinsin
Pensions
eclr:7226
bíonn pinsin ghairme faoi réir an Mhuirir Shóisialta Uilíoch , ach ní bhíonn pinsin na Roinne coimirce Sóisialaí nó pinsin dá samhail sin ó áiteanna thar lear faoi réir íoc as .
occupational pensions are subject to the Universal Social Charge , but Department of Social Protection pensions or similar pensions from abroad are not .
eclr:7227
tá an MSU iníoctha ar íocaíochtaí cnapshuime pinsin amháin ar an gcuid níos mó ná € 575,000 .
the USC is only payable on lump sum pension payments on the portion over € 575,000 .
eclr:7228
Rataí
rates
eclr:7229
más níos lú ná € 10,036 d ' ioncam , ní íocfaidh tú aon mhuirear Sóisialta Uilíoch ( MSU ) .
if your income is less than € 10,036 you pay no Universal Social Charge ( USC ) .
eclr:7230
a luaithe a sháraíonn d ’ ioncam an teorainn seo , íocann tú an ráta ábhartha den MSU ar d ’ ioncam go léir .
once your income is over this limit , you pay the relevant rate of USC on all of your income .
eclr:7231
ráta caighdeánach an MSU ( 2014 )
standard rate of USC ( 2014 )
eclr:7232
daoine os cionn 70 bliain d ’ aois nó a bhfuil a gcomhioncam don bhliain € 60,000 nó níos lú
people aged 70 or over whose aggregate income for the year is € 60,000 or less
eclr:7233
sealbhóirí cárta leighis faoi bhun 70 bliain d ’ aois a bhfuil a gcomhioncam don bhliain € 60,000 nó níos lú
medical card holders under 70 whose aggregate income for the year is € 60,000 or less
eclr:7234
ní áiríonn ‘ Comhioncam ’ ar mhaithe le cuspóirí an MSU íocaíochtaí ón Roinn coimirce Sóisialaí .
‘ Aggregate ’ income for USC purposes does not include payments from the Department of Social Protection .
eclr:7235
ní mór go mbeidh cárta iomlán leighis agat ( lena n-áirítear Cárta faoin Acht um Leasú Sláinte ) chun cáiliú don ráta laghdaithe .
you must hold a full medical card ( including a Health Amendment Act card ) to qualify for the reduced rate .
eclr:7236
ní cháilítear daoine ag a bhfuil Cárta cuairte LG , Cárta faoin Scéim íoctha Drugaí , Cárta Eorpach um árachas Sláinte nó Cárta faoin Scéim tinnis Fhadtéarmaigh don ráta laghdaithe .
people who hold a GP Visit card , a Drugs payment Scheme card , a European Health Insurance card or a long-term illness Scheme card do not qualify for the reduced rate .
eclr:7237
má bhaineann duine 70 bliain d ’ aois amach ag aon tráth le linn na bliana , bainfidh siad tairbhe ón ráta laghdaithe don bhliain go léir .
if a person reaches 70 years at any stage during the year they will benefit from the maximum 4 % rate for the whole year .
eclr:7238
in 2012 , ní chaithfear le daoine ag a bhfuil cártaí leighis Thuaisceart Éireann amhail daoine ag a bhfuil cárta leighis iomlán agus ní cháileofaí iad don ráta 4 % .
from 2012 people who hold Northern Ireland medical cards will no longer be treated as holding a full medical card and will therefore not qualify for the 4 % rate .
eclr:7239
ní hamhlaidh atá an scéal níos mó . )
this is no longer the case . )
eclr:7240
ioncam ó fhéinfhostaíocht thar € 100,000
self-employed income over € 100,000
eclr:7241
Baineann táille bhreise 3 % le daoine ag a bhfuil ioncam ó fhéinfhostaíocht atá os cionn € 100,000 , is cuma cén aois an duine sin .
a surcharge of 3 % applies people who have income from self-employment above € 100,000 , regardless of age .
eclr:7242
samplaí
examples
eclr:7243
íocfaidh an duine seo € 2,818.80 sa bhliain ar an iomlán .
in total this person will pay € 2,818.80 per year .
eclr:7244
ní íocfaidh tú an muirear Sóisialta Uilíoch mura sáraíonn d ' ioncam iomlán do bhliain áirithe € 10,036 .
you do not pay the Universal Social Charge if your total income for a year does not exceed € 10,036 .
eclr:7245
íocfaidh an duine seo € 7,518.80 sa bhliain .
in total this person will pay € 7,518.80 per year .
eclr:7246
riarachán an Mhuirir Shóisialta Uilíoch
administration of the Universal Social Charge
eclr:7247
fostaithe
Employees
eclr:7248
ón 1 Eanáir 2012 , Athrófar asbhaint an Mhuirir Shóisialta Uilíoch ó bhonn sheachtain 1 chuig bonn carnach - cosúil leis an mbealach a asbhaintear ÁSPC .
from 1 January 2012 , the deduction of Universal Social Charge changed from a week 1 basis to a cumulative basis - similar to the way in which PAYE is deducted .
eclr:7249
tá fostóirí agus soláthróirí pinsin freagrach as an muirear Sóisialta Uilíoch a asbhaint as tuarastail a bhfostaithe .
employers and pension providers are responsible for deducting the Universal Social Charge from their employees ’ salaries .
eclr:7250
déanann siad an MSU a asbhaint agus é a íoc leis na Coimisinéirí Ioncaim ar son na bhfostaithe .
they deduct and pay it to Revenue on behalf of employees .
eclr:7251
ba cheart duit na Coimisinéirí Ioncaim a chur ar an eolas faoi aon athruithe ar do chúinsí ( mar shampla , má fhaigheann tú cárta leighis ) , ionas gur féidir do dheimhniú creidmheas Cánach a leasú .
you should inform Revenue of any changes in your circumstances ( for example , if you get a medical card ) so your Tax Credit Certificate can be amended .
eclr:7252
ba cheart go mbeadh sonraí faoin muirear Sóisialta Uilíoch le fáil in áit ar leith ar do dhuillín pá .
details of the Universal Social Charge should be recorded separately on your payslip .
eclr:7253
ó 2012 ar aghaidh , ní bheidh deimhnithe um muirear Sóisialta Uilíoch á soláthar ag fostóirí a thuilleadh .
from 2012 , employers will no longer be providing Universal Social Charge certificates .
eclr:7254
rinneadh an P60 ( don bhliain dar críoch an 31 Nollaig 2012 ) a athbhreithniú agus tá ann anois réimsí breise chun freastal ar MSU carnach .
the P60 ( for the year ending 31 December 2012 ) has been revised with additional fields to cater for cumulative USC .
eclr:7255
má athraíonn tú post , tabharfaidh d ’ fhostóir foirm P45 duit .
if you change jobs your employer will give you a form P45 .
eclr:7256
léireoidh seo do phá , cáin , MSU agus sonraí ÁSPC don bhliain a fhad leis an dáta a d ' fhág tú .
this will show your pay , tax , USC , and PRSI details for the year up to the date you leave .
eclr:7257
ba cheart duit an P45 seo a thabhairt do d ’ fhostóir nua ionas gur féidir an méid ceart de cháin agus de MSU a asbhaint ó do phá .
you should give this P45 to your new employer so that the correct amount of tax and USC is deducted from your pay .
eclr:7258
daoine féinfhostaithe
self-employed people
eclr:7259
déanfaidh daoine féinfhostaithe íocaíocht chomh maith lena n-íocaíocht MSU réamhchánach , agus baileofar iarmhéid ar bith nuair a eisítear an measúnú críochnaitheach .
self-employed people make a payment of USC along with their preliminary tax payment , and any balance will be collected when the final assessment issues .
eclr:7260
aisíocaíochtaí na ró-íocaíochtaí
refunds of overpayments
eclr:7261
in 2011
in 2011
eclr:7262
sa chás , seo beidh tú i dteideal aisíocaíochta de chuid nó den mhéid den MSU ar bith a íocadh .
in this situation you will be due a refund of some or all of any USC paid .
eclr:7263
d ' fhéadfadh aisíocaíocht a bheith dlite duit má shroicheann tú 70 bliain d ’ aois i rith na bliana nó má fhaigheann tú cárta leighis i rith na bliana .
you may also be due a refund if you turn 70 years of age during the year or if you receive a medical card during the year .
eclr:7264
má tá aisíocaíocht dlite duit toisc go bhfuil cárta leighis faighte agat , ba chóir do d ’ fhostóir an aisíocaíocht a dhéanamh láithreach in áit fanacht go dtí deireadh na bliana .
if you are due a refund because you have received a medical card , the refund should be made by your employer immediately rather than waiting until the end of the year .
eclr:7265
sa chás nach bhfuil tú i bhfostaíocht leanúnach le fostóir nó má tá tú ag fáil pinsin i rith na bliana i gceist , déileálfaidh na Coimisinéirí Ioncaim le haisíocaíocht MSU ar bith atá dlite ag deireadh na bliana .
Where you have not been in continuous employment with an employer or receiving a pension throughout the year in question , Revenue will deal with any refund of USC due at the end of the year .
eclr:7266
ón 1 Eanáir 2012 ar aghaidh
from 1 January 2012
eclr:7267
le héifeacht ón 1 Eanáir 2012 , i gcás cáiníocóirí ÁSPC , tháinig athrú ar asbhaint an MSU ar bhonn tréimhse íocaíochta ar thréimhse íocaíochta chuig bonn carnach , cosúil leis an mbealach a asbhaintear ÁSPC .
with effect from 1 January 2012 , for PAYE taxpayers , the deduction of USC changed from a pay period by pay period basis to a cumulative basis , similar to the way PAYE is deducted .
eclr:7268
ciallaíonn seo go leathnófar d ’ Asbhaintí MSU amach go cothrom thar an mbliain agus go n-asbhaintear an méid ceart den MSU ag deireadh na bliana .
this means that your USC deductions are spread out evenly over the year and the correct amount of USC is deducted at the end of the year .
eclr:7269
níor cheart go dtarlóidh ró-íocaíochtaí MSU .
Overpayments of USC should not arise .
eclr:7270
tá fostóirí agus soláthróirí pinsin freagrach as an muirear Sóisialta Uilíoch a asbhaint as tuarastail a bhfostaithe .
employers and pension providers are responsible for deducting the Universal Social Charge from their employees ’ salaries .
eclr:7271
déanfaidh siad an MSU a asbhaint agus é a íoc leis na Coimisinéirí Ioncaim ar son na bhfostaithe .
they will deduct and pay it to Revenue on behalf of employees .
eclr:7272
cuirfidh na Coimisinéirí Ioncaim fostóirí ar an eolas maidir le rátaí agus tairseacha MSU a bheidh le cur i bhfeidhm don uile fhostaí .
Revenue will notify employers of the USC rates and thresholds to be applied for all employees .
eclr:7273
ba cheart duit na Coimisinéirí Ioncaim a chur ar an eolas faoi aon athruithe ar do chúinsí ( mar shampla , má fhaigheann tú cárta leighis ) .
you should inform Revenue of any changes in your circumstances ( for example , if you get a medical card ) .
eclr:7274
Creidmheasanna agus faoisimh chánach fostaíochta
employment tax credits and reliefs
eclr:7275
eolas
information
eclr:7276
Laghdaíonn faoisimh ó cháin ioncaim an méid cánach a chaithfidh tú a íoc .
the amount of tax you pay depends on your income .
eclr:7277
ríomhtar do cháin chomhlán ag brath ar d ' ioncam .
you can find out more about how your income tax is calculated .
eclr:7278
Asbhaintear do chreidmheasanna cánach ansin chun an méid cánach a chaithfidh tú a íoc a fháil .
income tax reliefs reduce the amount of tax that you have to pay .
eclr:7279
creidmheas cánach ÍMAT
PAYE Tax Credit
eclr:7280
má tá tú fostaithe , asbhaineann d ' fhostóir cáin as d ' ioncam thar ceann na gCoimisinéirí Ioncaim .
if you are in employment , tax on your income is deducted by your employer on behalf of the Revenue Commissioners .
eclr:7281
tugtar íoc Mar A Thuillir ( ÍMAT ) ar an gcóras asbhainte seo .
this system of deduction is known as the pay As You Earn ( PAYE ) system .
eclr:7282
tá creidmheas cánach ar a dtugtar an creidmheas Cánach ÍMAT ag dul do gach cainíocóir ÍMAT .
all PAYE taxpayers are entitled to a tax credit known as the PAYE Tax Credit .
eclr:7283
is fiú € 1,650 é seo sa bhliain 2014 .
this is worth € 1,650 in 2014 .
eclr:7284
má tá tú pósta agus ag íoc cánach faoi chómheasúnacht , is féidir leat féin agus do c ( h ) éile creidmheas Cánach ÍMAT a éileamh .
if you are married and taxed under joint assessment , then you and your spouse may both claim the PAYE Tax Credit .
eclr:7285
creidmheas cánach ceardchumainn
trade Union Tax Credit
eclr:7286
más rud é go raibh tú mar bhall de níos mó ná ceardchumann amháin i rith na bliana ní féidir leat ach creidmheas cánach amháin a éileamh .
if you have been a member of more than one trade union during the year you can only claim one credit .
eclr:7287
sochair ó fhostaíocht
benefits from employment
eclr:7288
in Éirinn , caithfidh tú cáin ioncaim a íoc ar fhormhór na sochar a sholáthraítear ó fhostaíocht chomh maith le pá .
in Ireland , most benefits from employment that are provided in addition to pay are subject to income tax .
eclr:7289
Baineann é seo freisin le sochair chomhchineáil .
this also applies to benefits-in-kind .
eclr:7290
is sochair chomhchineáil iad sochair faighte ag fostaí nach féidir a shóinseáil in airgead ach a bhfuil luach orthu ó thaobh airgid de .
Benefits-in-kind are benefits received by an employee that cannot be converted into cash but that have a cash value .
eclr:7291
ar na samplaí a d ' fhéadfaí a lua tá soláthar gluaisteáin chuideachta , iasachtaí a tugadh ag rátaí speisialta nó soláthar cóiríochta .
examples include provision of a company car , loans given at a special rate or provision of accommodation .
eclr:7292
tá roinnt sochair chomhchineáil saor ó cháin nó is féidir iad a ghlacadh go cáinéifeachtúil .
some benefits-in-kind are exempt from tax or can be received tax efficiently .
eclr:7293
más ag teilea-obair atá tú , is é sin , ag úsáid ríomhaire agus tú ag obair ón mbaile , is féidir le d ' fhostóir ríomhaire , printéir nó trealamh eile a chur ar fáil duit .
if you are teleworking , that is , using a computer to work from home , your employer may provide you with a computer , printer or other equipment .
eclr:7294
sa chás seo , ní mheastar an trealamh atá curtha ar fáil in aghaidh cánach mar shochar comhchineáil chomh fada is a úsáidtear go príomha é chun críocha gnó .
in this case , the equipment provided is not assessed for tax as a benefit-in-kind so long as it is used primarily for business use .
eclr:7295
má sholáthraíonn d ' fhostóir speansais a bhaineann le costais cosúil le téamh agus soilsiú , is féidir iad a íoc saor ó cháin .
if your employer provides expenses to cover costs such as heating and light , these can be paid without being taxed .
eclr:7296
féach an bhileog Ioncaim IT 69 ( pdf ) le haghaidh níos mó eolais faoi bheith ag obair ón mbaile .
see Revenue leaflet IT 69 ( pdf ) for more information on working from home .
eclr:7297
Speansais
expenses
eclr:7298
is féidir cuid de na speansais oibre a bhaint as d ' ioncam sula meastar é le haghaidh cánach .
some work expenses can be deducted from your income before it is assessed for tax .
eclr:7299
chun bheith cáilithe , caithfidh na speansais a bheith riachtanach le haghaidh do chuid oibre a dhéanamh agus caite go hiomlán i gcomhair an chuspóra sin agus sin amháin .
to qualify , the expenses must have been necessary in order to do your work and must have been spent entirely for that purpose and no other .
eclr:7300
ní ghearrtar cáin ar liúntas míleáiste a fhaigheann tú chun do ghluáisteáin a úsáid chun críocha gnó ach gan rátaí míleáiste na státseirbhísea sharú .
a mileage allowance that you receive for the use of your car for business purposes is not taxable if it does not exceed the civil service mileage rates .
eclr:7301
níl aon fhaoiseamh cánach ann do chostais taistil ag dul chuig nó ag teacht ó obair .
there is no tax relief on expenses for getting to or from work .
eclr:7302
ranníocaíochtaí pinsin
pension contributions
eclr:7303
oibrithe trasteorann
cross-border workers
eclr:7304
Laghdaíonn sé seo do cháin in Éirinn chun an cháin atá íoctha agat thar lear a chur san áireamh .
this reduces your tax in Ireland to take account of the tax that you have paid abroad .