News

Payroll service and tax information

The Revenue Commissioners have advised the Irish Pharmaceutical Union (IPU) that all locums, whether incorporated or not, will be liable to deduction of PAYE, PRSI and Levies in accordance with the PAYE code. Consequently a locum is not exempt from the guidelines governing Employees/Self-Employed status, and therefore, should always be treated as an employee.

With effect from 1st of July 2009, PharmaConex provides a full payroll service and all payments are subjected to the relevant statutory deductions. This service gives Pharmacies and Locums the comfort that they are operating correctly within the tax code. This service is provided at no extra cost to the Locum and the client.

You may also contact the IPU if you have any further queries or consult the Revenue website at www.revenue.ie or download the IPU guideline for locums from the IPU website www.ipu.ie (guideline)


In accordance with tax legislation every Locum will receive a monthly payslip and a P60 at the end of each year. In the event of a Locum ceasing to use our service during the year, a P45 will be provided.
Pharmacist pay rates are based on the different clients, please note that PharmaConex Ltd does not deduct a percentage of locum pay as a fee for placing the locum with pharmacies. The locum will, therefore, receive the full agreed rate subject only to statutory or authorised deductions.

All locum pharmacists will be paid on the 14th day of each month following the month in which the work is carried out. The amount due will be paid directly into his or her bank account or, in some cases, by cheque. A payslip showing the computation of your pay for a relevant period will be provided and sent out by post. In order to facilitate the above PharmaConex Ltd will require from you full details of your Bank Account and your home address.

Holiday pay @ 8% is accrued of gross earning and is available on request.

The PharmaConex Ltd pay month runs form the 1st of the month to the end of the month. Timesheet should be faxed or e-mailed to PharmaConex Ltd. Our fax number is +35315261734 and our e-mail address is account@pharmaconex.com.
The cut off for submission of the time sheets is the last day of the month. Unfortunately any timesheets received after this date will be processed in the following month. Please let us have one timesheet for each working month wherever you may be working.

In order to operate PAYE on salaries paid to the locum by PharmaConex Ltd it will be necessary for the locum to provide our company with a form PAYE 1. This form is obtainable from local Revenue District Office and the locum has to advise PharmaConex Ltd, as an employer, of his/her tax credit entitlement and relevant cut off points. If we do not receive this certificate from the locum then we will be obliged to operate PAYE in accordance with emergency tax rules which will probably result in the locum overpaying tax.

An alternative to the locum obtaining a PAYE 1 is to provide PharmaConex Ltd with a P45 from her/his previous employer which will enable us to apply to your Inspector of Taxes for the relevant certificate.
in order for you to obtain a PAYE 1 you will require the registered number of PharmaConex Ltd which will be sent by e-mail on request. This number should be quoted to local tax office.

Please note that even though the locum may have full time employment with another employer there is still a requirement to obtain a PAYE 1 form. This certificate may allocate no tax credits to the employment with PharmaConex Ltd Limited or, alternatively, may allocate some or all of your tax credits between your employments. The choice in these matters in very much up to the locum, but we will require to be advised by your Inspector of Taxes of his/her entitlement.

There can be delays in issuing these certificates so our advice to the locum is to apply immediately for this certificate. The locum may locate the local tax office by entering his/her PPS number in the office locater section of the Revenue website: www.revenue.ie

Download the time sheet (Word format).

Download the time sheet (PDF format).