# How do I tax apprentice after 20 weeks in FAS?



## nolo77 (13 Dec 2007)

Our apprentice came back to us after spending 20 weeks in FAS. How do I handle his tax?  If I continue as normal then he'll pay no tax having had a break of 20 weeks in employment. I'm inclined to tax him on a week one basis so he won't end up having to repay tax at year-end.  FAS made no deductions from his basic allowance and we didn't get a P45 at the end of his stint.  It's coming to the end of the tax year and I'd like to do things properly. Any advice?


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## aido79 (13 Dec 2007)

while he was in fas he wasn't paying tax because he is being treated as if he were self employed in a way. because he wasn't on the tax system he will have built up tax credits for the 20 weeks he was in fas for. if he is only a first or second year apprentice will he be paying tax at all? have a look at www.revenue.ie for more info.


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## nolo77 (13 Dec 2007)

Thanks aido79.  I will take your advice. You're right, this employee won't be paying tax but we have a 3rd year apprentice who is about to start his next FAS phase and I decided to find out for once and for all what the correct procedure is. Previously, I've just paid them on a week 1 basis for the rest of the year, but I don't want to wrong them, tax-wise.


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## ClubMan (14 Dec 2007)

Do you not have an accountant to advise you on such matters?!


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## nolo77 (15 Dec 2007)

Thanks for the advice. In case anyone is interested, I rang the Revenue yesterday and they told me that FAS benefit is not taxable and we just pick up where we left off on the payroll and the employee gets a tax refund and/or a few weeks paying no tax.


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## Purple (17 Dec 2007)

Jasus, when I was an apprentice FAS did not pay me, the company did and I got taxed. I went onto the higher rate of tax as a second year apprentice (loads of overtime)... how times have changed.


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## mmefc (10 Jan 2008)

question  4  u  im  a  self  employed plumber 5 year now,took on a guy  before  christmas he  is  a  2nd  year.dont  know  if  i  can  afford  to  keep  this  guy,but  would  like  to  try  and hang  onto him,did  u  find  this  problem at  first how  can  i  overcome it?do  i  just  need  to  advertise or  get  through my  work  quicker?


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