Computing Tax Liability for employee

[olivia]

I am a sole trader employing my teenage daughter 10 hours a week @10€ per hour so her gross annual salary is €5200. I just received her Cert of Tax Credits and COP's from Revenue but am a loss as to how to compute the tax liability (if there is any). Can anyone advise me?

 

[vandriver]

Salary * 20% -tax credit is tax due.(I'm assuming figure is negative,so no tax due).
Now,you just need to work out USC and PRSI!

 

[Nutso]

€5200 x 20% = €1040 - assuming full PAYE & Single tax credit - no tax due

PRSI is not calculated on the first €127 so no PRSI due.
USC is not payable on annual earnings under €10,000 so no USC due.

Employer's PRSI is payable at 4.25% on €5200 = €234.60

Weekly, your daughter will be paid €100 and you will account for €4.25 in employer's PRSI.