Educational platform for IPASS learners

Study Irish Payroll, Tax and Employment Law with AI Support

An educational training platform for CPT and PPM learners who want to practise payroll calculations, understand Irish employment law, and prepare for IPASS exams with a voice AI consultant.

IPASS Study SupportCPT & PPM CoursesIrish Payroll PracticeEmployment Law BasicsVoice AI TutorTraining Purposes Only
Courses

Which Course Are You Studying?

Choose your IPASS pathway and dive into focused study material.

QQI Level 6

Certificate in Payroll Techniques (CPT)

The premier Irish payroll qualification. Covers PAYE, USC, PRSI, Employment Law, BIK, Expenses, Pensions, and Termination Payments across 2 semesters of 10 weeks each.

  • β€’Format: In-Person or Blended (Zoom)
  • β€’Schedule: 1 evening per week, 6:30–9:30 pm
  • β€’Assessment: 2 written exams (1 per semester, in-person)
  • β€’Next intake: September 2026
Advanced Qualification

Professional Payroll Manager (PPM)

For experienced payroll professionals stepping into management. Module-based assessment through assignments.

  • β€’Format: In-Person or Blended
  • β€’Assessment: Module assignments (no written exams)
  • β€’Covers: Advanced payroll management and strategy
Curriculum

What You Can Study Here

Nine focused study areas mapped to the IPASS CPT syllabus.

PAYE

Learn how Irish income tax works, including tax credits, rate bands, cumulative basis, emergency basis, and payroll deductions.

USC

Understand Universal Social Charge rates, thresholds, and how USC is calculated on cumulative, emergency, and week 1 basis.

PRSI

Practise PRSI classes, employee and employer contributions, social insurance basics, and how PRSI affects social welfare entitlements.

Employment Law

Study annual leave, public holidays, statutory sick leave, working time rules, maternity/paternity/parental leave, redundancy, and dismissals.

Payroll Calculations

Practise gross pay, net pay, weekly and monthly pay, redundancy payments, termination lump sums, and statutory deductions.

Benefit in Kind (BIK)

Understand how BIK is calculated for company cars, medical insurance, and other non-cash benefits. Learn salary sacrifice arrangements.

Pensions & ASC

Study occupational pensions, PRSA, employee tax relief on contributions, and Additional Superannuation Contribution (ASC) for public servants.

Revenue & ROS

Learn how employers communicate with Revenue via ROS, file Payroll Submissions, submit ERR (Enhanced Reporting Requirements), and use myAccount.

IPASS Exam Practice

Review all key CPT topics, practise calculation-style questions, and prepare for the 2-hour in-person semester exams.

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QQI Accredited
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CPT & PPM Support
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AI Voice Tutor
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Exam Prep Tools
Hands-on

Practice Payroll Calculations

Work through guided examples with step-by-step answers.

Net Pay Calculation

Practise PAYE, USC, PRSI, and net pay calculation step by step.

Redundancy Payment

Calculate statutory redundancy using service years, weekly pay, and the €600 weekly cap.

Annual Leave

Practise annual leave entitlement based on hours worked (minimum 4 weeks / 20 days per year for full-time employees).

Public Holiday Entitlement

Understand the 10 public holidays and the 4 payment options an employer can choose from.

Benefit in Kind (Company Car)

Calculate the taxable value of a company car BIK using the original market value (OMV) and business use percentage.

Termination Lump Sum

Calculate the tax-free and taxable elements of a termination payment using the basic exemption (€10,160 + €765 per full year of service).

Exam Prep

IPASS Exam Preparation

CPT exams are 2 hours long, taken in-person at an authorised test centre. There are 2 exams β€” one at the end of each semester. You must bring valid photo ID.

Exam Centres 2026

  • β€’ Marino Institute of Education, Dublin – D09 R232
  • β€’ Moyle Park College, Clondalkin – D22 V072
  • β€’ ColΓ‘iste Choilm, Swords – K67 KW30
  • β€’ Ballinteer Community School, Dublin – D16 XF79
  • β€’ Clayton Hotel Silver Springs, Cork – T23 E244
  • β€’ Marist College, Athlone – N37 RX31
  • β€’ TUS Moylish Campus, Limerick – V94 EC5T

Valid photographic ID required to sit the exam.

How to Prepare

  • β€’ Cover all 9 syllabus topics for each semester
  • β€’ Practise calculation questions with worked examples
  • β€’ Review PAYE, USC, and PRSI rates and thresholds
  • β€’ Understand Employment Law rules and timeframes
  • β€’ Attend revision days offered by IPASS
  • β€’ Log into Moodle for pre-recorded lectures and materials

Support for Ukrainians in Ireland

If you came to Ireland from Ukraine, understanding your employment rights and tax obligations is essential. This section provides plain-language guidance on Irish law as it applies to you β€” and signposts you to official sources.

Note: This information is for general educational purposes only and does not constitute legal, tax, or professional advice. For your specific situation, always consult a qualified professional or official government body.

Your Employment Rights

As an employee in Ireland you are protected by the same employment laws as all workers β€” regardless of nationality. Key rights include: minimum wage (€14.15 per hour from 1 January 2026), written terms of employment, payslips, annual leave (4 weeks / 20 days per year), public holidays (10 per year), and protection against unfair dismissal.

Learn More

Tax & PAYE in Ireland

Income tax in Ireland is collected through the PAYE system. Your employer deducts Income Tax, USC (Universal Social Charge), and PRSI from your wages before you are paid. You must register with Revenue (revenue.ie) and obtain a PPS Number to work legally and pay the correct tax.

Learn More

PPS Number & Revenue Registration

A PPS Number (Personal Public Service Number) is required to work, pay tax, and access public services in Ireland. Apply at your local Intreo Centre or Department of Social Protection office. Ukrainians with Temporary Protection status are entitled to a PPS Number. Once you have it, register with Revenue via myAccount at revenue.ie.

Learn More

Ask the AI Consultant β€” in Ukrainian

You can speak or type to the AI voice consultant in Ukrainian. Ask about your employment rights, PAYE, PPS Numbers, annual leave, or payslips β€” and get a plain-language explanation.

Monthly Updates for Ukrainians in Ireland

Read monthly updates about Temporary Protection, immigration, visas, accommodation, employment rights, social welfare and other important changes affecting Ukrainians in Ireland.

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Talk to Your IPASS Voice Consultant

Use the AI voice consultant to ask questions about Irish payroll, PAYE, USC, PRSI, employment law, redundancy, annual leave, public holidays, BIK, pensions, and IPASS exam preparation.

This AI consultant is for training and educational purposes only. It does not provide legal, tax, financial, or professional advice.

Library

Study Resources

Revenue & PAYE Basics

PAYE, USC, PRSI, tax credits, rate bands, and payroll reporting to Revenue via ROS.

Employment Rights

Annual leave, public holidays, statutory sick leave, redundancy, maternity leave, and working time rules.

Benefit in Kind & Expenses

Company car BIK, medical insurance, salary sacrifice, tax-free expenses, and ERR reporting obligations.

Pensions & Social Welfare

PRSA, occupational pensions, ASC, Illness Benefit, Maternity Benefit, and interaction with payroll.

Exam Revision

Short explanations, worked calculation examples, and practice questions for CPT Semester 1 and Semester 2.

Glossary

Plain-English definitions of Irish payroll and employment law terms β€” from AIPA to WRC.

Careers

Payroll Career Opportunities

CPT graduates can apply for Associate Member status of the Irish Payroll Association and use the post-nominal letters AIPA. Employers across Ireland actively seek IPASS-qualified payroll professionals.

Job Board

Explore the latest payroll job postings tailored for IPASS students and graduates on the IPASS website.

Membership

Successful CPT graduates are eligible for AIPA Associate Membership of the Irish Payroll Association.

Disclaimer: This website is created for IPASS study and training purposes only. It is not affiliated with or endorsed by the Irish Payroll Association (IPASS), Revenue Ireland, or any Irish government department. The information provided β€” including the Ukrainians in Ireland section β€” is for general educational purposes only and does not constitute legal, tax, payroll, financial, or professional advice. All official figures (tax rates, minimum wage, thresholds) should be verified at revenue.ie or citizensinformation.ie before acting on them. For employment disputes, Revenue matters, WRC claims, or immigration queries, consult a qualified professional.

Need Help With Your Study?

Send a question or request a topic for future study materials.

Email
info@ipassassist.com
Location
Ireland
Purpose
IPASS CPT & PPM training and study support