Payment During PLP
- The host farmer must pay the learner a minimum weekly round sum expense allowance of €208 gross per week.
- Where the learner only receives the minimum expense allowance (€208/week) and meals are not provided the host farmer must pay the learner an additional meal allowance of €10/day.
- The minimum weekly allowance of €208/ week must be paid to the learner regardless of public holidays.
- The weekly allowance is subject to PAYE, PRSI and Universal Social Charges administered by the host farmer.
- Learners will need to have an account with Revenue - see My Account section of Revenue website and provide tax credit details to their host.
- Where a learner agrees to spend more than 35 hours on the host farm or work weekends, the host farmer must pay the learner at least the National Minimum Wage for these additional hours.
- All hours worked by the learner are to be recorded in the PLP diary and signed by the host farmer
- Night-time work by a learner is not permitted.
- Work breaks must be provided as per employment regulations. See Workplace Relations Comission (WRC) website for information on working hours and breaks