Previous Employment Overview

Previous Employment allows you to record pay information for any employee having earned emoluments from a previous employment in the same year as the employee's year of engagement. Information entered in Previous Employment is used to work out the tax to be deducted in payrolls issued during the same year of engagement.

Adding a new Previous Employment

When adding a new previous employment you need to gather the employee's FS3 first. Its values will be used to fill in the previous employment details. Besides, you need to acknowledge whether your employee's former job was their Main Job or Second Job. Once done:

Navigate to HR > Main > Employees.
Highlight the employee you would like to add a Previous Employment for.
Click on the Previous Employment tab, followed by ✏️ Edit.
Three sections are available:
- Employee Previous Main Employment
- Employment Details To Date
- Employee Previous Employment Fringe Benefits
Insert the details in the proper sections depending on the previous job being Main or Second. More information found below. 👇

Previous Employment: Main Job

If the previous employment provided the employee's main source of income —regardless of whether they worked full-time or part-time hours—you need to fill in the details in the Employee Previous Main Employment section.

Year: Year of previous employment. Field A1 from FS3.
Gross Main (Excluding Overtime Concession & Fringe Benefits): Gross pay, excluding overtime with concession and fringe benefits, earned for previous main employment/s during current fiscal year. If the main source of income was part-time employment, please list it here. Field C1 from FS3.
Tax Main: Tax paid on gross pay earned for previous main employment/s during current fiscal year. If the main source of income was part-time employment, please list here. Field D1 from FS3.
OT Concession Value: The total value of OT concession from the employee's previous main employment/s during the current fiscal year. Field C1A from FS3.
OT Concession Hours: The total OT concession hours from the employee's previous main employment/s during the current fiscal year. This is solely used for 2021 payrolls and has been replaced with OT Concession Value in 2022.

Once ready, click on the ✔️ Save icon to confirm.

💡Tip: Hover over the circled blue info icon for a quick suggestion on the FS3 value to insert.

📋 Note: Also complete the fields in the Employee Previous Employment Fringe Benefits section only if the FS3 form includes a value in box C3. Read more below. 👇

Previous Employment: Second Job (Rarely Used)

If during the current year the employee has already worked with your company (same PE Number) as a second job—while their main income still comes from a separate employment—then you only need to complete the fields in the Employment Details To Date section. This allows the system to correctly process the €10,000 part-time tax profile's income threshold and apply the appropriate tax split once it is reached.

In the table below, a visual example of when to fill in the Employment Details To Date section. 👇

Company	Second Job	Employment Details To Date
Company A back to Company A	✅	✅
Company A to Company B	✅	❌

Follow steps 1-3 to get to the said section and fill in the details below.

Gross PT: Gross pay earned for previous additional employment/s during the current fiscal year (FSS PT).
OT Concession Value: The total value of OT concession from the employee's previous main employment/s during the current fiscal year.
Tax PT: Tax paid on gross pay earned for previous additional employment/s during the current fiscal year (FSS PT).
OT Concession Tax Amount: The total OT concession tax amount from the employee's previous main employment/s during the current fiscal year.

Once ready, click on the ✔️ Save icon.

⚠️Note: If there are fringe benefits coming from the previous second job, fill in the fields in the Employee Previous Employment Fringe Benefits. More details below. 👇

Employee Previous Employment Fringe Benefits

The Employee Previous Employment Fringe Benefits section is there to list any fringe benefits received during the previous employment. The total fringe benefits values can be found in the C3 box of the FS3. The C3 box value is broken down into the C5, C6, C7 and C8 boxes.

Below how to fill in the fields accordingly:

Pay Item: Select the pay items composing the Fringe Benefits total value in the C3 box.
- Pay items referring to 'Cat 1 C5' box are those for car cash allowance (taxable 50% up to €1,170) and company car (fully taxable).
  - ⚠️Note 1: Don't forget to also specify the non-taxable part of the car cash allowance specified in the C8 box.
  - ⚠️ Note 2: Since C5 = car cash allowance + company car, make sure to properly compute the company car part and the cash car allowance part beforehand to input the pay items values accordingly. Below a visual example for the car cash allowance pay item. 👇
- 'Cat 2 C6' refers to use of assets, accommodation and related costs. Choose the pay items accordingly.
- 'Cat 3 C7' refers to other benefits, thus choose the relevant pay items.
Pay Item Description: A description of the selected pay item is automatically populated.
Total amount: The total value of the fringe benefit received by the employee.
Non-taxable amount: The non-taxable value of the fringe benefit entitlement (usually in C8).