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 the limit of your rate band.
Any income above that limit will be at the higher rate (40%).
From week 5 onwards, your full income will be taxed at the higher rate (40%).
The emergency rate of USC is a flat percentage rate (8% in 2021) applied to all income.
Am I taxed on my pay?
You are payed through the PAYE system, so you will be taxed according to your personal situation.
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.
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.
PUP: Pandemic Unemployment Payment
As a PAYE worker, you cannot work while in receipt of PUP.
If you have already worked, then due to the implementation of PAYE Modernisation and real time reporting, your payment information has already been logged with Revenue and we must issue your payment.
This payment may affect your PUP payment but as Background Extra work is casual in nature so it may be possible to re-apply for the PUP.
You should enquire with your local Intreo Office about this.
Information on the PUP payment and reapplying is mentioned on the Citizens Information Website:
https://www.citizensinformation.ie/en/social_welfare/social_welfare_payments/unemployed_people/covid19_pandemic_unemployment_payment.html.
Self Employed:
We have to pay everyone through the PAYE system as instructed by Revenue. If you do not 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 2021.
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 us at Accounts@MovieExtras.ie
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 need a copy of a Pre-2019 P60, please contact us at Accountsd@MovieExtras.ie
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 can work while in receipt of disability allowance (which includes self-employment) and earn up to €140 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)
You must also register the employment with Revenue via MyAccount on revenue.ie.
Once you have worked for us you will receive instructions on how to register your employment with Revenue.