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People

At Work
Mr Traynor©

Business Studies
Exam Prep • Junior Cert • 3rd Year

St Marys College, Rathmines


Mr Traynor© St. Marys College

6. This is a People at Work and ICT Question.


2016

Answer all parts of this question:


Sean is employed by Comptech Ltd selling computer software. He is paid a basic wage of €400
per week plus 3% commission on his weekly sales in excess of €2,000. His sales last week
were € 6,280.

(A) (i) Calculate Sean’s gross pay last week.

(ii) Explain the term ‘basic wage’

(iii) Outline three responsibilities Sean has to his employer.


(17)

Sean is considering becoming self-employed. He intends to provide a computer hardware


repair service and to supply software tailored to customer needs.

(B) (i) Explain, with an example, how ‘work’ differs from ‘employment’.

(ii) Explain the difference between ‘hardware’ and ‘software’.

(iii) Explain two reasons why Sean might want to become self-employed.

(iv) Explain two risks of being self-employed.


(23)
(40 marks)

REMEMBER TO INCLUDE SECTION ‘A’ WITH YOUR ANSWER BOOK

2
Mr Traynor© St. Marys College

6. This is a People at Work Question. 2015

Answer all parts of this question:


The following advertisement appeared in a newspaper:

Medial Ltd
Mill Lane
Enniscorthy

Telesales Staff required


Female applicants only
Basic Pay: €546 for 39-hour week
Overtime and Flexitime available
Good telephone manner required
Subsidised meals
Apply in writing or by e-mail to medial@spiral.com
Medial Ltd is an equal opportunities employer

(A) (i) Explain what is illegal about the above advertisement.

(ii) Explain the four underlined terms in the above advertisement.

(iii) Michelle Lynch applied for the position and forwarded her Curriculum Vitae (CV).
Michelle’s CV contains her name, address and telephone number. List three other
pieces of information which Michelle would give on her CV. (20)

(B) Michelle’s application for the job was successful. On her first week at work, she was
invited by the local trade union representative to join the trade union.
(i) What title is normally used to identify the local trade union representative in
Medial Ltd?
(ii) Outline two services this person can offer to Michelle.
(iii) Outline two responsibilities of Michelle towards her employer.

(iv) Medial Ltd pay overtime on the basis that the first seven hours are paid at
time-and-a-half with double-time after that.
Calculate Michelle’s gross wage if she works 49 hours in a week.
Show your workings. (20)
(40 marks)
3
REMEMBER TO INCLUDE SECTION ‘A’ WITH YOUR ANSWER BOOK
Mr Traynor© St. Marys College

6. 2013
This is a Wages and People at Work Question.

Answer all parts of this question:

(A) Patricia Keane is employed as a chef at Lani Café Ltd. Her normal working week is 39 hours
but occasionally she works overtime. Her basic wage rate is €702 for a 39-hour week.
Overtime is paid at time and a half for the first five hours and double time for hours in excess
of that. In Week No. 26 she worked 45 hours.

Patricia pays PAYE at the rate of 41% and PRSI/USC at 10.5%. Her annual tax credit is
€6,240. She pays €24 for Health Insurance and invests €50 in a savings fund. Her employer
deducts both of these at source.
(i) Explain the term ‘tax credit’.

(ii) Complete Patricia’s Wage Slip for Week No 26 using the blank document on page14 of
Section A. Show your workings (on the same page).

(iii) Using Patricia’s Wage Slip identify:


Additional Income
Non - Statutory Deductions.
(28)

(B) Patricia volunteers every weekend with Focus Ireland, a homeless charity.

(i) Is this work or employment? Give a reason for your answer.


(ii) Describe two skills that Patricia brings to Focus Ireland.
(12)
(40 marks)

REMEMBER TO INCLUDE SECTION ‘A’ WITH YOUR ANSWER BOOK

4
Mr Traynor© St. Marys College

2013 Con+nued
Document for use with Section B – Question 6 (A) (ii)
Workings
Gross Pay PAYE

Tax Credit Other

(ii)

Wage Slip

Name:
Week No:

Basic Pay €
Overtime €
Gross Pay €
Tax Credit €
Deductions
PAYE €
PRSI/USC €
Health Insurance €
Savings €
Total Deductions €

Net Pay €

5
PLEASE REMEMBER TO RETURN THIS ‘SECTION A’ WITH YOUR ANSWER BOOK
Mr Traynor© St. Marys College
6. This is a People at Work and Information Technology
2012 Question.

Answer all parts of this question:

The following advertisement appeared in a newspaper:

McNally Ltd
Church Road
Donegal Town

Telesales Staff required


Basic Pay: €624 for 39-hour week
Commission, Overtime and Flexitime available
Good telephone manner necessary
Excellent IT skills required
Subsidised meals
Apply in writing or by e-mail to mcnallyltd@swan.com

McNally Ltd is an equal opportunities employer

(A) Explain the four underlined terms in the above advertisement.


(12)

(B) Hazel Maye applied for the above position.

What answers should she give to the following questions at her interview?

(i) Explain three responsibilities of an employee to an employer.

(ii) Describe three IT skills required for this position.


(18)

(C) Hazel was offered the job with McNally Ltd. They pay overtime on the basis that the first eight
hours are paid at time-and-a-half with double-time after that.

Calculate Hazel’s gross wage if she works 48 hours in a week. Show your workings.
(10)

(40 marks)

6
REMEMBER TO INCLUDE SECTION ‘A’ WITH YOUR ANSWER BOOK
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8
(40 marks)

6. This is a Wages and People at Work Question.


Mr Traynor© St. Marys College

2009
Answer all parts of this question:

(A) Mark Ryan Document


is employedfor
as ause with Section
supervisor B 7 Question
at Sorrento Tiles Ltd. 6His
(A)basic wage rate is N592
for a 37 hour week. Overtime is paid at time and a half for the first eight hours and double
time for hours in excess of that. In Week No 21, he worked 47 hours.
Workings
Mark pays income tax at the rate of 41% and PRSI at 8%. His annual tax credit is N7,280.
Gross Pay PAYE
Each week, he pays N7 to his Trade Union and invests N40 in a savings fund. His
employer deducts both of these at source.
(i) Complete MarkHs Wage Slip for Week No 21, using the blank document on page10
of Section A. Show your workings (on the same page).
(ii) StateTax
three benefits that Mark may receive from his PRSI
Credit contributions.
Other
(28)
(B) (i) Outline three responsibilities Mark has to his employer.
(ii) Mark is paid on a time rate basis.
State and explain one other method of calculating gross pay.
(i) (12)
(40 marks)
REMEMBER TO INCLUDE SECTION NAO WITH YOUR ANSWER BOOK
PageWage
8 of 8Slip

Name:
Week No:

Basic Pay 0
Overtime 0
Gross Pay 0
Tax Credit 0
Deductions:
PAYE 0
PRSI 0
Trade Union 0
Savings 0
Total Deductions 0

Net Pay 0

9
PLEASE REMEMBER TO RETURN THIS SECTION OAP
WITH YOUR ANSWER BOOK
Page 10 of 10
Mr Traynor© St. Marys College
6. This is a People at Work and Information Technology Question.
2008
Answer all parts of this question:

The following advertisement appeared in a newspaper.

Roy Ltd
Main Road
Carlow

Staff required for Sales Department


Basic Pay: *425.50 for 37-hour week
Overtime and Flexitime available
IT skills required
Spreadsheet experience essential
Apply in writing or by e-mail to royltd@sipmail.com

Roy Ltd is an equal opportunities employer

(A) (i) Explain the six underlined terms in the above advertisement.

(ii) John Maguire applied for the position and forwarded his Curriculum Vitae (CV).
List three pieces of information which John would give on his CV other than his
name, address and telephone number.
(24)

(B) JohnDs application for a job in Roy Ltd was successful. As an employee in the Sales
Department, he may be entitled to commission. Experienced staff members often receive a
benefit-in-kind from the company.

(i) Explain, with an example in each case, the terms Mbenefit-in kindD and
McommissionD.

(ii) Explain, with an example, how MworkD differs from MemploymentD.


(10)

(C) Roy Ltd pays overtime on the basis that the first five hours are paid at time-and-a-half with
double-time thereafter.

Calculate JohnDs gross wage if he works 49 hours in a week. Show your workings.
(6)

10
(40 marks)

REMEMBER TO INCLUDE SECTION NAO WITH YOUR ANSWER BOOK


Mr Traynor© St. Marys College
This is a People at Work Question.
2007

Answer all parts of this question:

Margaret Farrell has recently become self-employed as an accountant. She has employed Anne
Power who has an expertise in ICT (Information and Communications Technology). Anne has
recommended the purchase of suitable hardware and software for use in the business and by clients.

(A) (i) Outline two rewards for Margaret of being self-employed.

(ii) Explain two risks of being self-employed.

(iii) Outline three responsibilities Anne Power has to her employer.

(iv) Explain the difference between hardware and software.


Identify two examples of each.
(30)

(B) The following information is available about Anne PowerIs earnings:

Her basic wage is L792 for a 36-hour week.

Overtime is paid at time-and-a-half for the first ten hours and double-time for
work in excess of that.

She pays income tax (PAYE) at the rate of 41% and PRSI at 8%.

Her annual tax credits are L3,640.

Anne worked a total of 48 hours in the week ending 8 June 2007.

Calculate her net wage for that week. Show your workings.
(10)

(40 marks)

11
Mr Traynor© St. Marys College
This is a People at Work and Industrial Relations Question.
2006

Answer all parts of this question:

(A) On 24 May 2006, James Donnellan started a new job as a salesperson at Conlon Ltd. On
his first day, he was invited by the local union representative to join the trade union in case
he had a dispute with his employer.

(i) What title is normally used to identify the local union representative in Conlon Ltd?
Outline two services this person can offer to James.

(ii) Outline three possible reasons why James could be in dispute with Conlon Ltd.

(iii) Identify three steps in the resolution of an industrial dispute in Conlon Ltd.
(24)

(B) James is paid a weekly flat wage plus commission by Conlon Ltd. Senior staff also receive
a benefit-in-kind from the company.

(i) Explain the term NcommissionO.

(ii) Outline one advantage and one disadvantage to James of receiving a weekly flat
wage plus commission.

(iii) Explain the term Nbenefit-in-kindO and give two examples.


(16)

(40 marks)

12
Answer ALLMr Traynor© St. Marys College
parts. This is a Wages Question.

2005

(A) Niamh Whelan is employed as a machinist at Trend Style Sports Ltd. Her normal working week
is 39 hours but occasionally she works overtime. Her basic wage rate is @10 per hour. Overtime
is paid at time and a half for the first four hours and double time for hours in excess of that. In
Week No 18 she worked 48 hours.

Niamh pays income tax at the rate of 20% and PRSI at 8%. Her annual tax credit is @2,080. She
contributes @2 per week to her Trade Union and invests @15 per week in a savings fund. Both of
these are deducted at source by her employer.

(i) What is the purpose of a Tax Credit?

(ii) Complete NiamhSs Wage Slip for Week No 18, using the blank document on page 10 of
Section A. Show your workings.
(25)

(B) (i) Explain two advantages to Niamh of being a member of a Trade Union.

(ii) State two benefits which Niamh may receive from her PRSI contributions.

(iii) Niamh is paid on a time rate basis. State and explain one other method of calculating
gross wages.
(15)
(40 marks)

13
Mr Traynor© St. Marys College
. Answer ALL sections. This is a People at Work Question.
2004

A. Joan works for Fresh Fruit Ltd selling and delivering fruit and vegetables to shops and
hotels in Leitrim. She is paid a basic wage of <160 per week plus a 5% commission on
weekly sales in excess of <3,000. Her sales last week were <8,440.

Calculate JoanJs gross pay for the week. (5)

B. Joan is considering becoming self employed in the fruit and vegetable business. She will
have to recruit one employee.

(i) Explain, with an example, how work differs from employment. (4)

(ii) Outline two rewards and two risks of being self employed. (8)

(iii) Outline three responsibilities of the new employee. (9)

(iv) State two statutory deductions taken from an employeeJs gross wages. (4)

(v) Outline the purpose of each of these statutory deductions. (4)

C. Joan estimates that the total annual expenses of her new business would be <150,000.

Calculate the average monthly sales required if Joan is to receive an average monthly
profit of <4,500. (6)

(40 marks)

14
Mr Traynor© St. Marys College
6. Answer ALL sections. This is a question on People at Work and Letter Writing
2003

The following advertisement appeared in a recent newspaper:

SWIFT ELECTRONICS

Required: Electronic Technician to join our maintenance team

Qualifications: Electronic Engineering qualification


Two years work experience

Candidate: He/she should be hard working, self-motivating with good


communication skills

Apply to: Human Resource Manager


Swift Electronics
Fermoy
Co. Cork

Closing Date: 1st June 2003

SWIFT ELECTRONICS is an equal opportunities employer

John Murray is 25 years of age and lives at 6, Laurel Drive, Tramore, Co. Waterford. He studied
electronics at the Waterford Institute of Technology from 1997 to 2000 and graduated with an
Honours Diploma in Electronic Engineering. For the past three years he has worked at Instomtec
Ltd., Carlow, as a technician.

A. (i) You, as John Murray write a letter dated 22nd May, 2003, applying for the position
giving all relevant personal details and stating that you are available for interview.
(16)

(ii) Name two sources of information on job vacancies other than the newspaper. (6)

(iii) Name two people whom John Murray could give as suitable referees if required. (6)

(iv) Name two requirements for the job. (6)

B. JohnTs application for the job was successful and he will earn U28,000 gross per annum. The
tax rate is 20 cent in the Euro. His tax credits are U2,480.

(i) Calculate his tax bill for the year. (6)


(40 marks)
15
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Mr Traynor© St. Marys College
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Mr Traynor© St. Marys College

2014 Paper 2
This is an Employment and Industrial Relations Question.

Answer all sections of this question:

(A) Explain two rights of employers and two rights of employees. (12)

(B) State three steps in the resolution of an industrial relations dispute. (6)

(C) Study the following newspaper report on an industrial relations dispute and answer the questions
that follow:

Dublin faces transport chaos as the strike by around 3,000 workers, members of two
unions SIPTU and NBRU, starts at midnight on Saturday. The workers are protesting
against their employer, Dublin Bus, who is introducing an €11.7 million cost cutting
plan. This plan includes reducing new employees starting pay by 10%, increasing
working hours from 36 hours to 39 hours per week and cutting overtime rates for
Sundays from treble time to double time. The strike could cost Dublin Bus €600,000
per day.

Tens of thousands of other workers and shoppers will have to find alternative means of
transport. Irish Rail, Luas, private bus companies and taxi companies expect a big
increase in demand for their services.

The Minister for Transport stated that other workers might lose their jobs if the dispute
is not called off. There were calls for a suitable third party to bring the unions and
Dublin Bus to a meeting.

(i) State the three parties involved in the dispute.


(ii) Explain the cause of the dispute.
(iii) Other than those mentioned in (i) above state two parties who might be affected
by the dispute.
(iv) Identify a third party who might help settle the dispute.
(v) Assume a driver with a basic hourly rate of €17.60, works 5 hours overtime on a
Sunday. Calculate the reduction in the driver’s wage if the overtime rate was
reduced from treble time to double time.
(22)
(40 marks)

17
(ii) The Cost of Labour for one day
(iii) The Total Cost of Motor Insurance, Motor Tax and Motor Repairs for one day
Mr Traynor© St. Marys College
(iv) The Total Cost of Transport for2010 Paper 2
one day
(24)
(C) The employees of FLOWFAST Ltd pay 6 % PRSI on Gross Pay and 4% Pension on Gross Pay.
Complete the partially completed Wages Book for week No. 1 on the sheet supplied with
this paper.
BUSINESS STUDIES * PAPER II

Write your Examination Number here: (6)


For use with Question 5 (C) (40 marks)
Wages Book of FASTFLOW Ltd
Deductions
Week Employee^s Gross PAYE PRSI Pension Total Net
No. Name Wage (Employees) Wage
V V V V V V

1 Mary Harte 850 210


Page 6 of 7

1 Luke Kidney 400 100

For use with Question 6 (A)


Reasons
1
2

For use with Question 6 (B)


Cash Flow Forecast of MORGAN Ltd for the Period March to August 2011
March April May June July August Total
Mar. to Aug.
V V V V V V V
RECEIPTS
Sales 40,000 40,000
Share Capital
EU Grant
A. Total Receipts 40,000 40,000
PAYMENTS
Wages 10,500 10,500
Purchases 24,000 24,000
Loan Repayments 3,000 3,000
Equipment
Dividend
Advertising 2,000 2,000
18
B. Total Payments 39,500 69,000
C. Net Cash (A-B) 500 (29,500)
Mr Traynor© St. Marys College
This is a question on Employment and Industrial Relations.
2008 PAPER 2

Answer all parts of this question:

(A) State three rights and three responsibilities of employers.


(6)

(B) Study the newspaper extract below and answer the questions that follow.

Unions at Eircom are expected to serve strike notice on the company today after
discussions to resolve a pay dispute collapsed. The unions must provide a weekBs
notice of industrial action to management. The biggest union at the firm, the CWU,
believes that the issue will go to the Labour Relations Commission when the notice is
served. The CWU voted overwhelmingly in favour of industrial action after Eircom
refused to pay workers a 2% increase due to them under the National Wage
Agreement until they agreed to change their work practises.

(i) Name the two parties involved in the dispute.


(ii) What form of industrial action is being proposed?
(iii) Identify the third party who might help solve the dispute.
(10)

(C) (i) Other than pay, explain three possible reasons for industrial disputes.

(ii) Explain three of the following terms:

Arbitration
Conciliation
Shop Steward
Human Resource Manager.
(24)

(40 marks)

19
Mr Traynor© St. Marys College
. This is an Employer and Wages Question.
2006 PAPER 2

Answer all parts of this question:

Pauline Kelly, head mechanic in a local garage, resigned from her job and set up her own
business called PK MOTORS. Pauline has employed Austin Martin as an assistant mechanic.

(A) (i) State two rewards and two risks for Pauline as the owner of PK MOTORS.
(ii) State two rights and two responsibilities Pauline has as an employer.
(iii) Explain the importance to PK MOTORS of keeping employee records. (22)

(B) Austin Martin will be paid a gross wage of I3,600 per month by PK MOTORS.
He will pay income tax (PAYE) at the rate of 20% on the first I2,450 of his wage and
42% on the remainder. Austin Martin has a tax credit of I238 per month.
The employee PRSI rate is 7.5% and the employerSs PRSI rate is 12%.

(i) Complete the Wages Book of PK MOTORS for the month of March 2006 using
the partially completed Wages Book on the separate sheet supplied with this paper.
BUSINESS STUDIES * PAPER II, 2006
(ii) Calculate the total cost for March 2006 of employing Austin Martin and insert your
answer in the space provided on the separate sheet supplied with this paper.
Write your Examination Number here:
(18)

For use with QUESTION 3 (B) (i) (40 marks)


Workings
PAYE

PRSI

EmployerNs PRSI

For use with Question 3 (B)

(i) Wages Book of PK MOTORS


Deductions
Date EmployeeNs Name Gross PAYE PRSI BUPA Total Net EmployerNs
Wage Wage PRSI
2006 R R R R R R R

31/3 Austin Martin 65

20

(ii) Total cost of employing Workings


Answer: R
Austin Martin
document sheet supplied with this paper. (15)

(C) Record the invoice received and the cheque issued in the Purchases and Analysed Cash Books
of COONEY FURNITURE Ltd, provided on the separate sheet supplied with this paper. (13)
Mr Traynor© St. Marys College

2003 PAPER 2
(40 MARKS)

Answer ALL sections. This is an Industrial Relations Question.

(A) What is the role of a trade union? (6)


(B) Give three reasons why strikes take place. (6)
(C) Set out three steps in the resolution of an industrial relations dispute. (12)
(D) Study the following newspaper report below and answer the questions that follow:

Patients first casualty of strike

Nurses in accident and emergency departments People have been urged not to turn up at
will stage a two-hour country-wide strike casualty units in Dublin`s main hospitals if
today. possible.
Doctors last night warned they may be left All other services, including administration
struggling to cope with emergency patients of waiting list patients, will go ahead as
when nurses take to the picket lines between normal. From today nurses in casualty
12pm-2pm in protest at intolerable departments will operate a work to rule,
overcrowding and working conditions. refusing to carry out duties such as inserting
intravenous drips.

(i) What was the dispute about?


(ii) Name the parties in dispute?
(iii) Identify two parties other than in (ii) above who were affected by the dispute.
(iv) Name two forms of industrial action taken. (16)
(40 marks)

Page 2 of 4

21
Mr Traynor© St. Marys College
Answer ALL sections. This is an Integrated Question about Employment and Wages.
2001 PAPER 2

(A) Set out a procedure a business might use for employing new staff. (8)

(B) CRISPY FAST FOOD is a rapidly expanding restaurant and requires an assistant chef.
Draft a suitable advertisement for the vacant position of assistant chef, to be inserted in the
local papers. (10)

(C) CRISPY FAST FOOD has two employees who are paid on a monthly basis. Each
employee pays PRSI at the rate of 8%. The employerMs rate of PRSI is 12%.

(i) Complete the Wages Book, for the month of May 2001 using the partially
completed Wages Book on the separate sheet supplied with this paper.

(ii) Calculate the total cost of wages for the month of May 2001.
For use 5with
For use with
(Enter answer(C)in(i)QUESTION
QUESTION
your 5 (C) (i)
the box provided
after the Wages Book on the separate
sheet.) WAGES BOOK WAGES BOOK (16)
Deductions
(D) Record theDatetotal costNameof wages Grossfor the month of May 2001Net inDeductions
theEmployers
Wages and Bank
PAYE PRSI Total
accounts of CRISPYDate Wages
FAST FOOD, Name Gross
provided on the separate sheet
Wages supplied
PRSI with thisNet
Wages PAYE PRSI Total
paper. IR£ IR£ IR£ IR£ IR£ IR£ Wage
(6)
31/5/2001 Mary Fish 1,800 600
For use with QUESTION 5 (C) (i)
IR£ IR£ IR£ (40
IR£marks)IR£
31/5/2001 Luke Curry 1,400 460
31/5/2001 Mary Fish 1,800 600
Total WAGES BOOK
31/5/2001 Luke Curry 1,400 460
Deductions
Date Name GrossTotal Net Employers
Wages PAYE PRSI Total
Wages PRSI
Answer ALL sections. This is a Delivery
IR£ Systems
IR£ / Recordkeeping
IR£ IR£ and Depreciation
IR£ IR£ Question.
31/5/2001
For Mary Fish
use with QUESTION 5 (C) (ii) 1,800 600
31/5/2001 Luke Curry 1,400 460
(A) List three costs
TOTAL to OF
COST a business
WAGES
Total of owning delivery vans.
IR£ (6)

For use with QUESTION 5 (C) (ii)
(B) Explain three suitable sources of finance which a business could use to obtain delivery
vans. (12)
TOTAL COST OF WAGES IR£
For use with QUESTION 5 (C) (ii)
(C) On 1 January 1999 BRADY Ltd. purchased a delivery van, by cheque for IR£23,000, from
For use with QUESTION 5 (D)
BLACKSTOTALGarage COSTLtd. BRADY
OF WAGES IR£ Ltd. estimated that the delivery van would have a life of
four yearsDate
and an estimated
Details scrap
F value of IR£5,000.
Amount
Date BRADY
Details LtdMs
F trading year ends on
Amount
IR£ IR£
the 31st of December. Wages A/C ( p. 1 )

(i) Record theFor purchase of the delivery


use with QUESTION 5 (D) van on 1 January 1999 and the annual
depreciation written5 (D)
For use with QUESTION off for the years
Bank A/C ( 1999
p. 2 ) and 2000 in the relevant accounts.
Amount
Date Details
Amount F DateAmount Details
Date Details F Date IR£
Details F
(ii) Show the relevant extract in the
IR£Balance Sheet as on 31 December
IR£2000.

Wages A/C ( p. 1 ) Wages A/C ( p. 1 ) (22)
22
(40 marks)
Bank A/C ( p. 2 )
Mr Traynor© St. Marys College

Answers

2016
Question 6 People at Work and ICT

(A) (i) Gross pay €400.00 [1]


+ €4,280 [1] × 3% [1] €128.40 [1]
€528.40 [1]
[5 × 1]

(ii) Basic pay is the amount of money earned for working a


normal/usual/standard/contracted working week.
[3]
(iii) Outline three responsibilities Sean has to his employer.
He must be respectful to his employer’s property/reputation/no bullying.
He must obey instructions given by his employer/cooperate with other
workers/comply with health and safety instructions.
He must do an honest day’s work.
He must be punctual.
He must be confidential in relation to business matters.
[3, 3, 3]

(17 marks)

(B) (i) Work is human effort without payment e.g. voluntary work, housework etc.
Employment is when a person is paid for effort e.g. an occupation
[(2 + 1) × 2]
(ii) Hardware is the physical parts of the computer e.g. VDU, scanner, printer etc.
[2]
Software refers to the programmes which provide instructions to the computer e.g.
spreadsheet, word processing etc.
[3]
(iii) Explain two reasons why Sean might want to become self-employed.
He may have greater job satisfaction if working for himself.
He will be able to make all decisions/choose his own working hours/he will be
his own boss.
He can keep all profits earned.
He has a good business idea/hobby which he hopes to turn into a successful
business.
[3, 3]
(iv) Explain two risks of being self-employed.
He could lose the money he invested/private assets/he has unlimited liability.
He may have to work long hours which may be stressful resulting in health and
social consequences.
He may not have all the skills and qualifications to run the business
successfully.
Income levels may vary/he has no guarantee of making profit.
[3, 3]
(23 marks)
Total 40 marks
23

17
Mr Traynor© St. Marys College

2015
Question 6: People at Work

(A) (i) It is illegal to look for female applicants only. (2)


(ii) Basic Pay: Payment for the normal working week/as per contract.
(3)
Overtime: Additional pay/pay at a higher rate per hour for working in
excess of the normal working period
(3)
E-mail: The sending/receiving of documents/messages/images over the internet
using a webmail server address.
(3)
Equal Opportunities Employer:
When employing workers the Medial Ltd does not discriminate on the
grounds of gender, race, colour, religion or age. (3)

(iii) Educational details


Work experience
Details of referees
Email address
Hobbies/interests/achievements (3 ×2)
(20 marks)

(B) (i) Shop Steward (2)


(ii) Inform her of her rights as an employee.
Help resolve any problems with her employer.
Collect union subscriptions.
Would inform Michelle of any relevant information received from Head Office.
Inform her of any activity in the trade union e.g. Credit Union, social activities, upcoming
protests. (2 × 3)
(iii) Punctuality at all times.
Confidential with sensitive information.
Honest in all dealings.
Courteous to customers at all times.
Co-operative with the staff.
Obey the rules and regulations of the employer.
Respect equipment and property.
Don’t damage good name of the firm.
(2 × 2)
(iv) €546/39 = €14 per hour basic.
Time and a half is €21 per hour
Double time is €28 per hour.

Hours Rate Total


39 14.00 546.00 2
7 21.00 147.00 2
3 28.00 84.00 2
Gross Wage €777.00 2
(8)
(20 marks)
Total 40 marks
24
15
Mr Traynor© St. Marys College

2013
Question 6: Wages and People at Work

(A) (i) A tax credit reduces the amount of tax payable by a tax payer. (3)
(ii)
Workings
Gross Pay PAYE

702 = €18 per hour


13
873 × 41/% = €357.93
Basic €702 less tax credit €120.00
OT €237.93
5 x 1.5 × €18 = €135
1 × 2 × €18 = €36
€171
€873
Tax Credit Other

€6,240 = €120 PRSI/USC


52 €873 × 10.5% = €91.67

Wage Slip
Name: Patricia Keane (1)
Week No: 26 (1)

Basic Pay €702 (1)


Overtime €171 (4)
Gross Pay €873.00 (2)
Tax Credit €120 (3)
Deductions
PAYE €237.93 (5)
PRSI/USC €91.67 (2)
Health Insurance €24.00 (1)
Savings €50.00 (1)
Total Deductions €403.60 (1)

Net Pay €469.40 (1)

22 marks
(iii) Additional Income: Overtime = 1 mark
Non Statutory Deductions: Savings, Health Insurance 2 @ 1 mark = 2 marks
[28 marks]
25
Page 15 of 30
Mr Traynor© St. Marys College

2013 Con+nued

(B) (i) This is work because there is no payment involved. Patricia receives no payment for her
work with Focus Ireland. (2 × 3)
6 marks

(ii)
She would bring teamwork skills as she works with other people in Cafe Lani.
She could bring her catering skills to the charity in helping to prepare meals for
homeless people.
As a chef she has organisational skills in running a kitchen efficiently. These skills
could be used for Focus Ireland.
She would have good social and communication skills for interacting with the clientele.
2 skills described @ 3 marks each

[12 marks]
Total 40 marks

26
Mr Traynor© St. Marys College

2012
Q.6 People At Work and Information Technology

(A) (i) Commission: It is a method of paying sales people based on the


amount/value of sales. (3)

Flexitime: One can work the required hours at any time within limits during the week
with the consent of the employer. (2 + 1)
Subsidised Meals: The employer pays part of the price/value of meals in the company
canteen. (3)
Equal Opportunities Employer: The employer will not discriminate on the grounds
of age, gender, race, etc when employing or recruiting staff.
(3)
[12marks]
(B) (i) Explain three responsibilities of an employee to an employer. (3 + 3 + 3)
To do an honest day’s work/doing a fair day’s work for a fair day’s pay.
To be on time for work, punctuality.
Not stealing from the employer.
Respect the property of the employer.
Be loyal to the employer e.g. not revealing confidential information.
Abide by the rules and regulations of the workplace/Be courteous to customers.
Work well with other employees.
(ii) Describe three IT skills required for this position. 3 x (2 + 1)
Ability to use email in order to deal with quotations or queries from customers.
Experience in using a database so that customer details can be easily accessed.
Ability to use mail merge facilities to create personalised documents.
Familiarity with spreadsheets so that budgets or accounts can be accessed, altered and
understood.
Ability to use a word processor to create documents/letters/reports.
Understand how to use the internet so that information can be researched and also
understand the workings of the company website for promotion purposes.
Good keyboarding skills in order to input information into the computer quickly and
efficiently.
Ability to use modern telecommunications such as headsets and fax machines to deal
with customer calls and queries.
[18 marks]
(C) Workings
Basic Hourly Pay €624/39 hrs €16 per hour
Basic Pay €624
(€16 ×1.5/€24) x 8hr
Overtime time and a half €192
(8hrs x 1.5/12) x €16
Overtime double time (1hr x 2/2) x €16 €32
Gross Pay €848

1 mark each for the words Basic Pay, Overtime and Gross Pay and 7 marks for figures
[10 marks]
Total 40 marks
27
16
Mr Traynor© St. Marys College

2011
Question 6 People at Work

(A) (i)

Outline two services provided:

(ii) Outline two reasons for a dispute:

(iii) Identify two steps in the resolution of an industrial dispute:

[21 mks]

(B) (i) Benefits in kind:

Give Two Examples:

(ii) Basic Pay:

Overtime:
28
Page 16 of 17
Mr Traynor© St. Marys College

2011 Con+nued

(iii)

Andrew Tudor’s Net Weekly Wage - Week 38



1

1
1

Gross Pay 1
Less: Tax Deductions
1
1
Less: Tax Credits 2 1

Total Tax Liability

Net Pay 1

Note:

[19 mks]

Total 40 marks

29
QUESTION 5 PEOPLE AT WORK
Mr Traynor© St. Marys College

2010
(A)

(i) Explanation:

Work: Any human productive activity that requires effort. (2)


Whereas:
Employment: Is work for which one receives payment. (2)

(ii) Two Skills: 2 x (2 + 1)

Communication
Planning and organisational skills.
Decision-making and management skills.
Analytical skills and problem solving skills.
Working as part of a team.
Working independently of others.
Punctuality and good timekeeping.
Awareness of legislation in relation to employment, and health and safety.
Presentation skills and public relations
Budgeting & money management skills.
Computer skills (word, excel, power point, database) and other systems
Administration skills and telephone skills.

(iii) Two Reasons for Self-Employment: (3 + 3)

Has a good idea or hobby she wishes to turn into a successful business.
Likes the ideas of risk taking.
Considers it more financially rewarding/ earn income/keep profits.
Considers it more motivating and satisfying.
She likes being her own boss, making her own decisions, deciding her own hours.
She can’t find employment.
She has the resources i.e. training, skills, experience, capital or Government grant.

(iv) Two Risks of Self-Employment: (3 + 3)

The entrepreneur may lose all the capital invested or may have unlimited liability and
have to pay debt incurred from his/her own personal resources.
The person may have to work long hours to oversee all aspects of the business.
It may prove stressful and may have health and social consequences.
Income may be unstable as profit may fluctuate or be non-existent/suffer losses.
She may not have all the necessary skills/qualifications.
30
Mr Traynor© St. Marys College

2010 Con+nued

(B)

(i) Tax Credit: (3)


A tax credit reduces the amount of tax payable by the tax payer.

(ii) Two Statutory Deductions: (3 + 3)


P.A.Y.E. – Pay As You Earn
P.R.S.I. - Pay Related Social Insurance
Income Levy
Health Levy

Purpose of any two: (3 + 3)

P.A.Y.E.: To fund the Government (current) expenditure on the running of all government
departments e.g. paying wages of public servants.

P.R.S.I: To pay for social welfare benefits i.e.


Jobseekers benefit/jobseekers allowance,
Old age pension, Disability/injury benefit.
Invalidity/sickness benefit. Maternity and adoptive benefit.
Dental treatment. Optical treatment.

Health Levy: Financial contribution to the health services.

Income Levy: It helps increase the Government finance and to balance the budget. To
fund the Government (current) expenditure on the running of all government departments
e.g. paying wages of public servants.

(iv) Gross Wage: (3) Workings:

Basic 220
480 x 5/100
Commission 24
(1m)
Total 244

31
Mr Traynor© St. Marys College
Q 6: Wages And People At Work 2009

(A) Workings

Gross Pay c P.A.Y.E. c

Basic = 592 848 x 41÷100 = 347.68


O.T. 16 x 1.5 x 8hrs = 192
16 x 2 x 2hrs = 64 Less: Tax Credit = (140)
= 256 207.68
= 848

Tax Credit c Other c

€7,820 ÷ 52wks = 140 PRSI: €848 x 8 ÷100 = 67.84

(i)

Wage Slip

Name: Mark Ryan


Week No: 21

Basic Pay €592.00


Overtime * €256.00
Gross Pay * €848.00
Tax Credit €140.00
Deductions:
PAYE * €207.68
PRSI * €67.84
Trade Union €7.00
Savings €40.00
Total Deductions €322.52

Net Pay €525.48

32
Mr Traynor© St. Marys College

2009 Con+nued

(ii) Benefits:

Unemployment Benefit/Assistance/Dole
Contributory Old Age Pension
Disability Benefit/Injury Benefit
Dental Treatment
Optical Treatment
Sickness Benefit
Invalidity Benefit
(28 marks)

(B) (i) Responsibilities:

Punctual at all times.


Confidential with sensitive information.
Honest in all dealings.
Courteous to customers.
Co-operative with the staff.
Obey the rules and regulations of the employer.
Respect equipment and property.
Don’t damage good name of the firm

(ii) Piece Rate: Based on the workers output e.g. €5 per item made, €1 per
block laid.

Commission: Income based on a percentage of one’s financial sales, e.g.


15% of gross sales in euro.

Flat Rate: Fixed amount per year/week.

(12 marks)
[40 marks]

33
Mr Traynor© St. Marys College

Question 6 2008
PEOPLE at WORK and IT

(A) (i) Basic Pay: e.g.


Payment for the normal working week of 37 hours / as per contract before overtime or
deductions.

Overtime: e.g.
Additional pay at a higher rate per hour for working in excess of the normal 37 hours /
working extra hours.

Flexitime: e.g.
One can with the consent of one’s employer work the required hours at any time within
limits during the week.

Spreadsheet: e.g.
A computer programme which allows the operator to do accounts and budgets etc. on a
computer. Any change to a figure will have a knock-on effect on all other figures.
Performs calculations.

E-mail: e.g.
The sending and receiving of documents or messages or pictures electronically by
means of a computer.

Equal Opportunities Employer: e.g.


When employing workers the employer does not discriminate on the grounds of
gender, race, colour, religion, age.

(ii) Information on CV: e.g.

Educational achievements
work experience
names of referees
hobbies / interests / achievements
age.

(B) (i) Benefit in Kind: e.g.


It is a non financial reward in lieu of money which workers and welfare recipients may
receive.

Example: subsidised meals, free car, free travel, medical card, free TV licence

Commission: e.g.
A method of payment / source of income for sales people based on the amount or value
of sale. It is calculated as a percentage of their sales revenue for a period.

Example: Sales person’s wages could be 10% of sales revenue returned to the firm.

(ii) Work / Employment e.g.

Work is human effort without payment while employment is work with payment

Example: Work: a homeowner who paints his/her own house.


Employment: one painting a school for a wage

BUSINESS STUDIES HIGHEL LEVEL PAPER 1 34 16


Mr Traynor© St. Marys College

Question 6 (continued) 2008 Con+nued

(C) Answer = €672.75

WORKINGS:

BASIC 37 hrs @ €11.50 = €425.50


OVERTIME 5 hrs @ €17.25 = € 86.25
7 hrs @ €23.00 = €161.00
TOTAL = €672.75

OR
BASIC 37 hrs @ €11.50 = €425.50
OVERTIME 7.5 hrs @ €11.50 = € 86.25
14 hrs @ €11.50 = €161.00
TOTAL = €672.75

The Marking Scheme is Appalling for 2007 - 2002

BUSINESS STUDIES HIGHEL LEVEL PAPER 1 17


35
Mr Traynor© St. Marys College

2014 Paper 2
Q.6 Employment and Industrial Relations
(A)
Two rights of employers include: Mark
1 Decide on the aims of the business. 3
Select suitable employees by deciding on the level of qualifications and
2 3
experience required

Two rights of employees include: Mark


1 To work in a safe workplace 3
2 To be paid the minimum wage 3

(B) Three steps in the resolution of an industrial relations dispute:

Steps Mark
Employees/union discuss the problem with the employer. First valid
step 4 marks
A suitable third party is asked to help solve the problem. plus two
other steps
Both parties agree that a suitable third party investigate the problem and
@1 mark
accept the decision arrived at.
each

(C) (i)

Parties Mark
1 Dublin Bus 2
2 SIPTU 2
3 NBRU 2

(C) (ii)
What was the dispute about: Mark
The Cost cutting plan of €11.7 million being introduced by Dublin Bus 2
and reference to any one of the following:
(i) Reducing the employees starting pay by 10%, +
(ii) increasing the working week from 36 hours to 39 hours,
(iii) cutting overtime rates from treble time to double time 2

(C) (iii)
Parties Mark
1 Shoppers 2
2 Other workers trying to go to work 2

36
Mr Traynor© St. Marys College

2014 Paper 2 Con+nued


Q.6 C) contd.
(C) (iv)

Third Party Mark


Labour Court 2

(C) (v)
Answer Mark

€88 6

Marks Summary
A 12
B 6
C 22

37
Total Cost = €17 1
B (iv) €329 Total Cost of Transport for One Day
Diesel € 22 1
Labour €250
Mr Traynor© St. Marys College 1
Daily Annual Costs € 17 1
Toll 2010 Paper 2 € 40 1
Total Cost € 329 2

Q 5 (C) contd.
Wages Book of FASTFLOW Ltd
Deductions
Week Employee’s Gross PAYE PRSI Pension Total Net Mark
No. Name Wage Wage
€ € € € € €

1 Mary Harte 850 210 51 34 294 555 1+1+0+1

Luke Kidney 400 100 24 16 140 260 1+1+0+1

Page 9 of 10

38
Mr Traynor© St. Marys College

2008 Paper 2
Employment and Industrial Relations Question
Q3

(A) Three rights of employers include:


To set up in business;
Select suitable employees;
Dismiss dishonest employees

Three responsibilities of employers include:


Pay agreed wage / minimum wage;
Provide safe and healthy working conditions;
Obey all employment laws;
Keep all necessary employee records.

(B) (i) Eircom and the eircom employees / unions/CWU

(ii) Strike – withdrawal from work

(iii) The Labour Relations Commission

(C) (i) Examples of disputes that can arise for reasons other than pay :

Working Conditions -- Employees look for better and safer places to work and eat in

Dismissal of Workers – Employees feel that some workers are unfairly sacked

Unequal treatment - Employees feel that the employer favours one employee over another

Redundancy -- When employees are been let go because there is no work disputes can arise as to who
should be let go first. The normal way is Last In First Out

Demarcation Disputes –These are disputes arising when an employer asks some employees to do the
work of other employees, thus endangering the other employees jobs.

Union Recognition – These are disputes over the employer refusing to accept that employees are in a
trade union.

(C) (ii) Explanation of terms (examples):

Arbitration is where an acceptable third party is asked, by both parties in dispute, to examine why a
dispute has taken place and to make a recommendation as to how the dispute can be settled.

Conciliation is the use of an acceptable third party to help the parties in a dispute reach an agreement.
E. G. in (B) above the Labour Relations Commission can help eircom and the employees reach a
settlement.

A Shop Steward is the local union representative, elected by union members, who negotiates with
management and ensures that agreements are kept. S/he organises meetings of union members to
kept them up to date with developments. S/he also recruits new members for the union.

The Human Resource Manager, also known as the personnel manager, is employed by the employer to
recruit new employees, organise their training and deal with their problems. S/he tries to sort out
problems with unions before industrial action takes place.
39

BUSINESS STUDIES 2008 HIGHER LEVEL PAPER 2 10


Mr Traynor© St. Marys College

2006 Paper 2

Q. 3 Being an Employer and Wages Calculation

(A) (i) Two suitable rewards 4 marks


Two suitable risks 4 marks
(ii) Two rights 4 marks
Two responsibilities 4 marks
(iii) Importance of employee records 6 marks
22 marks
(B) (i) 6 correct entries in Wages Book for:
Gross Wage, PAYE, PRSI, Total Deductions,
Net Wage (€2,530), Employer’s PRSI 16 marks
(ii) Total Cost of wages (€4,032) 2 marks
18 marks
(40 marks)

Q. 4 Marking Scheme from, 2006 - 2001 is Appalling


Final Accounts and Balance Sheet

(A)Trading, Profit and Loss Appropriation Account


Headings @ 3 marks 3 marks
27 figures @ ½ mark each 13½ marks
2 figures @ 1 mark each 2 marks
18½ marks
Balance Sheet
Heading 1 mark
22 figures @ ½ mark each 11 marks
4 figures @ 1 mark each 4 marks
Neatness ½ mark
16½ marks

(B) Three long-term sources of finance (2+2+1) 5 marks


(40 marks)

40

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