MovieExtras.ie Support Centre – Tax & Revenue Commissioners
What tax system does MovieExtras.ie operate?
MovieExtras.ie operates tax on the Emergency Tax basis.
Under the Emergency Tax rules you are allowed a single person’s rate band for the first four weeks of employment. You will be taxed at the standard rate (20%) on income up to €846 per week.
Any income above that limit will be at the higher rate (40%).
From calendar week 5 onwards, your full income will be taxed at the higher rate (40%).
The emergency rate of USC is a flat percentage rate of 8% and is applied to all income from the start.
Am I taxed on my pay?
You are payed through the PAYE system, so you will be taxed based on the information we receive for you from revenue.
If you are being taxed on the Emergency Basis of tax or on a Week 1 basis with zero tax credits and a zero tax cut off point:
For future payments you should contact revenue through the My Account section of Revenue Online and ask to be taxed on the Cumulative Basis and to allocate tax credits, a tax cut off point and if necessary USC bands to your employment with us. You can allocate credits and bands via MyAccount on Revenue.ie.
Employer Details: Crew, Cast and Performers Ltd, Employers Reg. No. 3280809AH.
If you are not signed up to My Account please do so as soon as possible. Information on Registering with My Account is here:
https://www.revenue.ie/en/online-services/services/register-for-an-online-service/register-for-myaccount.aspx
Revenue will then issue us with updated tax details for you which we will apply to future payroll. You will then receive any overpayment of tax back in a subsequent payment from us.
Registering with Revenue:
If this is your first PAYE employment then you must also register the employment with Revenue via MyAccount on revenue.ie.
Employer: Crew, Cast & Performers Ltd. Employers Reg. Number 3280809AH
If this is not your first PAYE employment we will register the employment for you once you have worked your first day for us.
Self Employed:
We have to pay everyone through the PAYE system as instructed by Revenue. If this is your first PAYE employment it will be up to you to register this employment with revenue.
Crew, Cast & Performers Ltd, Employers Reg. Number 3280809AH
If you do not wish to register this employment with Revenue then we will continue to pay you on the emergency basis. Your accountant can submit your pay and tax details from this employment with your annual return next year.
Cessation of Employment:
P45 – These forms were taken out of existence from 1st July 2019.
If you wish to cease your employment please let us know and we will cease your employment with us directly with Revenue.
Cessation: Please note, if you do not work for us in a 12 week period then an automatic cessation will be submitted to Revenue for you.
P45 pre-2019: If you need a copy of a Pre-2019 P45, please contact the team via our support centre.
Yearly Pay & Tax Details:
P60 – These forms were taken out of existence from 1st July 2019
P60 Details: In order to view your pay and tax details for 2019 onwards, please logon to your MyAccount profile on Revenue.ie.
For more information on Revenue, click here.
Pre-2019: If you worked for us pre-2019 and need a copy of a Pre-2019 P60, please contact us via the contact form on our support centre.
Pay and tax details for previous years can also be accessed via MyAccount on Revenue.ie
PPS Number:
A PPS number is a Personal Public Service number. Information on how to apply for a PPSN can be found here: http://www.welfare.ie/en/Pages/Personal-Public-Service-Number-How-to-Apply.aspx
If you require a letter for your PPSN application, please contact us at: Accounts@MovieExtras.ie
Tax on Disability Allowance:
You may be able to work while in receipt of disability allowance (which includes self-employment) and earn up to €165 per week (after deduction of PRSI, any pension contributions and union dues) without your payment being affected. If you start work, you need to notify the Department of Social Protection (DSP) and provide proof of your earnings (a pay slip, your contract of employment or a letter from your employer)
https://www.citizensinformation.ie/en/social-welfare/social-welfare-payments-and-work/disability-payments-and-work/