A Guide to Setting up a Restaurant / Coffee Shop / Food Outlet.

Getting Started
Making the decision to set up a restaurant /food business involves careful consideration. As the standards and expectations of custo ers are rising all the ti e! the setting up of an" food business could involve considerable financial outla" and ti e. Food business are re#uired to be co pliant $ith a range of legislation and non%co pliance can result in serious conse#uences so food business o$ners need to be $ell prepared before the" co ence in business. &he purpose of this guide is to take "ou through the steps to get started and provide "ou $ith relevant infor ation that $ill help "ou plan "our business start%up.

Step ' ( Market Research

)our first re#uire ent is to conduct detailed arket research. &his $ill reassure "ou that "ou are doing the right thing and that there is a arket for "our ne$ business. A successful restaurant al$a"s has a carefull" planned ix of ele ents that co bine to ake it $ork and getting one of these $rong could have a detri ental effect on "our business. &hink of "our favourite restaurant ( $h" do "ou go there * +t is probable that "ou like the general a biance! the food is consistentl" of good #ualit"! the restaurant is clean and staff are friendl". +t is esti ated that ,-. of restaurants in +reland fail in their first "ear in business and further ore! /-. $ind up their business $ithin five "ears of opening. &herefore! it is crucial that "ou conduct proper planning prior to investing an" one" in a ne$ venture. For research purposes! start b" clearl" identif"ing $hat t"pe of restaurant / coffee shop "ou $ould like to open! "ou $ill need to choose a broad concept 0e.g. pi11eria! ethnic cooking! odern coffee house! fish restaurant etc2 in order to establish if there is a arket for this t"pe of food business. See $hat is $orking in other areas or to$ns of si ilar si1e. Re e ber "ou can al$a"s change "our concept if! follo$ing initial research it does not prove feasible. Another option to consider is a franchise restaurant such as 3FC or 4ddie Rocketts. &he advantages of operating a franchise are outlined in the

Starting )our O$n 5usiness Guide produced b" Ron + available fro 6est eath Count" 4nterprise 5oard. 7earning about "our arket

ick/5rian O 3ane

8o$ do + $ork out if there is a arket for " business * $riting do$n "our ans$ers to the follo$ing #uestions.

Start b"

6ho needs / $ants this t"pe of restaurant * 6ho do "ou think are "our t"pical custo ers * +s the arket for " product / service gro$ing and expanding * 6ho are " co petitors * 6hat is $orking $ell in the local environ ent * +s the local arket fa iliar $ith " proposed product 0e.g sushi bar2 * 6hat restaurant closed recentl" and $h" * 6here $ill + locate this business * 6hat are " set up and operating costs going to be 0esti ates2 * 8o$ uch are people $illing to pa" * 8o$ uch can + expect to ake running this business * A + capturing ne$ trends! for exa ple Asian and Fusion cooking or health" eating options like S oothie 5ars * 8o$ an" potential custo ers $ill + need per da" to ake this business $ork *

Custo ers Can "ou clearl" identif" "our potential custo ers * 6ho do "ou envisage "our t"pical custo ers to be* Can "ou identif" the nu ber of potential custo ers "ou could have* &his can be difficult and "ou a" need help fro an enterprise professional to $ork this out. +nfor ation about the nu ber of people living in "our area! and their age profile! is available fro the Central Statistics Office at $$$.cso.ie or fro 6est eath Count" 4nterprise 5oard. Further infor ation about peoples9 spending habits a" be available fro published research including 8ousehold 5udget Surve"s or 4nterprise Support Agencies. :ublished research fro trade associations a" also help "ou $ith background research for exa ple! the Restaurant Association of +reland.

Once "ou have established $ho "our target arket is! it $ill be helpful to assess $hat their needs are. )ou $ill ore than likel" need to conduct so e research relevant on "our ne$ business! b" conducting a #uestionanaire surve" and asking a representative sa ple of people. &hink clearl" about $hat "ou need to kno$. 4xa ples of #uestions include ; ight

8o$ often do people eat lunch / dinner out * 8o$ uch do the" spend per visit * 6hat is their current favourite restaurant / coffee shop * Are the" happ" $ith the current choices available * 6hat t"pe of food / drink do the" like * +s there an"thing "ou can do to increase potential custo ers interest in "our business *

&r" and surve" as an" people as possible! but don9t rel" on fa il" and friends as the" a" be anxious to help "ou and a" sa" $hat the" think "ou $ant to hear. +t a" be possible to eet $ith a group of potential custo ers before "ou open "our business to test their reaction to "our proposal. For exa ple! if "ou are setting up a sand$ich bar! could "ou talk to a group of local office $orkers $ho are likel" to use "our service * &he" a" suggest ideas that $ill enhance "our business or provide infor ation on the local arket. &hink about the $idest possible arket "ou can target. Are there an" possibilities for establishing a business to business arket or are there local co panies that ight be interested in "our product or service. Follo$ing "our arket research "ou should have ;

Clearl" defined "our restaurant / food concept. +dentified $ho "our custo ers are likel" to be. +nfor ation on "our expected custo ers 0nu bers! lifest"le habits! spending habits! preferences2 5e ver" a$are of $ho "our co petitors are and $hat their strong and $eak points are.

Follo$ing this "ou need to co ence $orking on a ver" detailed 5usiness / + ple entation :lan for "our ne$ venture. &his is cruciall" i portant as there are so an" ele ents to plan in this sector 0selecting a pre ises! co piling budgets! sourcing ra$ aterials! enu planning! staffing! interiors fit%out! overhead costs! stock control! point of sale s"ste s! training! arketing! $ebsite! health < safet"! legislation! banking! credit control! securit"! $aste disposal! sanitation! aintenance! e plo" ent legislation! book%keeping and finance2 At this ti e! "ou need to start putting a budget together based on ho$ uch capital "ou have access to and ho$ uch "ou $ill be able to borro$. Premises )our next step is to identif" a suitable pre ises and it a" take ti e before the right pre ises co es to the arket. =isit local auctioneers to see $hat is available and see $hat current arket prices are like. 6est eath C45 produce a database of pre ises available for sale or lease in Co. 6est eath. &he database is available in hard cop" or online at $$$.$est eath%enterprise.ie and is free of charge. For ain street locations in to$ns such as Mullingar and Athlone! "ou can expect to pa" >?-%>/- per s#uare foot per annu . 6hen deciding on a location! "ou need to consider the follo$ing ; @oes the location suit the business * +s planning per ission re#uired for an" aspect of "our pre ises * +s a Fire Certificate re#uired * Are there an" restrictions on the signage "ou can erect * +s there ade#uate parking nearb" * Are all essential services available * 0$ater! electricit" incl. , phased if re#uired! toilet facilities! $aste disposal2 +s there a ain $ater suppl" * +s there ade#uate ventilation * @oes the ceiling height co pl" $ith 8S4 regulations * 0Aft2 @oes the pre ises co pl" $ith disabilit" legislation * 6ill "ou be able to adapt the space to suit "our needs * +s there a feel%good factor about $alking into "our pre ises 0those on the sunn" side of a street attract ore foot%fall2 6hat is the foot fall like outside "our pre ises * 8ave "ou a pool of potential custo ers in the localit" *

8o$ uch $ill fit out cost * 8o$ does the rent co pare $ith other si ilar si1ed pre ises * 6hat service charges $ill "ou have to pa" * 0cleaning! aintenance! lighting! alar onitoring etc2

Co pile a checklist of "our pre ises re#uire ents and rate each pre ises "ou visit. Most pre ises $ill re#uire adaptation and this is likel" to be the ost expensive part of "our business set up. 7a"out and design are ver" i portant factors that $ill contribute or hinder "our restaurants success. &"picall"! restaurants allot B- to C- percent of their space to the dining area! approxi atel" ,- percent to the kitchen and prep area 0space for receiving! storage! food preparation! cooking! baking! dish$ashing! production aisles! trash storage! e plo"ee facilities2 and the re ainder to storage and office space. &he space re#uired per seat varies! but "ou $ill probabl" need '/%'A feet per seat to assure co fortable seating for s art dining! less so in a coffee shop / sand$ich bar. 5efore finalising "our decision on "our pre ises! "ou should consult $ith planning and environ ental health authorities to ensure that "ou $ill be able to co pl" $ith all necessar" legislation. )our landlord should also be able to infor "ou of an" planning restrictions that a" exist on the propert". +f ade#uate planning is not in place for "our proposed business! "ou $ill need to appl" for change of use fro 6est eath Count" Council 6est eath Count" Council ( :lanning @epart ent ( &el ; -BB%D,,?--Sinead 5o$ens! 4nviron ental 8ealth Officer! 8S4 ( &el ; -BB%D,ABAD+t is advisable to have "our lease exa ined b" a solicitor or other #ualified person $ho can assure "ou that "ou have protected "ourself. Once "ou have an idea of the cost of "our pre ises and the adaption re#uired! "ou can begin to look at other costs in "our business. As there are so an" outla"s to consider in the set% up of this business! "ou need to plan "our budget ver" carefull". Cost of being in business 7isted belo$ are so e of the costs that "ou ight need to do so e research on and budget for before "ou can co plete "our cashflo$ full" ;

Insurance +t is i portant $hen starting a business to ensure as far as possible! that "our Assets and 7iabilities are covered b" insurance. An uninsured loss could have a detri ental effect on "our business and could possibl" put "ou out of business. +t is advisable to visit a broker or insurance co pan" and discuss "our re#uire ents. &he" $ill probabl" offer "ou a Co bined :olic" $hich $ill include cover for ; Fire &heft 7oss of :rofits Mone" 4 plo"ers 7iabilit" Glass :ublic 7iabilit" Additional Covers &heft :ersonal :rotection 0:ersonal Accident! Serious +llness! 7ife Assurance2 Waste Disposal 6aste disposal services in the count" are provided b" 6est eath Count" Council 0contracted to Ox"igen 7td.2 and a nu ber of private operators. &here are so e differences in the charges bet$een the different operators so ake sure "ou ini ise "our disposal charges b" finding the ost co petitive provider. Check out $$$.repak.ie for details of environ entall" friendl" $aste disposal. Water Charges At present! co ercial pre ises pa" $ater rates at a flat rate to 6est eath Count" Council. &his s"ste changed in ?--D as the Council introduced etered charges for $ater services of non%do estic custo ers. 6ater charges $ill depend on "our level of usage. +n the interi ! pre ises that do not have a etre $ill pa" a flat rate based on assu ed level of $ater usage. &here are 'B different flat rates charges depending on "our t"pe of business! for exa ple hairdressers $ill pa" ore than offices. Rates Rates are a local propert" tax. )our rates are calculated b" ultipl"ing the Annual Rate on =aluation 0as deter ined b" the Count" Council2 b" the valuation on "our propert" 0as deter ined b" the Co issioner of =aluation2 +f "ou are located $ithin the 6est eath Count" Council area! the Count" charge called the value ultiple is /'.E/ and if "ou are located

$ithin the Mullingar &o$n area! the value ultiple is /B.E/. +f "ou are located $ithin the Athlone &o$n Council area! the value ultiple is C-.'? &he =aluation Office in @ublin set the rateable valuation on "our propert"! based on its arket valuation. )ou can confir the rates due on "our propert" b" contacting 6est eath Count" Council 0Rates Office &el; -BB%D,,?-CC2 or asking "our landlord or estate agent. Make sure there are no arrears on rates before "ou enter into an" lease agree ent on a propert"! as "ou could be liable for up to t$o "ears arrears of rates. Banking & Credit Card Services As a restaurant o$ner! "ou $ill ore than likel" re#uire facilities to process credit card and laser pa" ents. &hese services can be ac#uired through "our bank! or an agent appointed b" the . +t costs approx. >/--.-- to purchase the s"ste s but "ou need to take account of the fact that there is also a onthl" charge of bet$een >/-.-- % >A- and a deduction of ?.'. % ?.A. on each credit card transaction! and a charge of .?Cc on each laser transaction. Accountancy Costs +t is al$a"s useful to have an accountant to help "ou but "ou a" be able to reduce subse#uent charges b" operating good book%keeping s"ste s "ourself. 3eeping "our o$n books or at least onitoring the $ill give "ou a good idea of ho$ "our business is perfor ing. 6est eath C45 offer F da" courses in book%keeping and interpreting "our o$n accounts. Alternativel"! a list of book%keepers is available fro 6est eath Count" 4nterprise 5oard.

Step B 7egal Aspects of "our Retail 5usiness

Food Regulations +t should be the polic" of ever" food business to produce and deliver food and beverages that are of good #ualit" and safe to eat. &o assist $ith this! there are stringent guidelines and legislation in operation. &he aGorit" of food safet" legislation in +reland originates fro the 4uropean Hnion and includes ; Regulation 4C A/?/?--B 8"giene of Foodstuffs

S+ ,CD of ?--C 04nforce ent of the above 4C Regulation in +rish 7a$! Iune ?--C2 4C ?-E,/ ?--B Microbiological Criteria for Foodstuffs

&hese regulations re#uire all businesses to co%operate $ith the relevant authorities. Je$ businesses should contact their local authorit" 08ealth Service 4xecutive2 to register and all businesses should ensure that the" are approved b" the relevant authorit" after one on%site visit. Changes to the business ust also be notified to the authorit". &he regulations la" do$n general rules for Food 5usiness Operators and the pri ar" responsibilit" for food safet" rests $ith the . +t $ill be necessar" for the Food 5usiness Operator to sho$ the inspecting authorit" that there is an organised and effective food safet" anage ent s"ste in place! ensuring ha1ards are identified and controls are established and i ple ented. Staff ust be a$are of $hat to do in the event of non%co pliance and aintain records of procedures and checks carried out. &he Food 5usiness Operator ust ake sure the pre ises are kept clean and properl" e#uipped. Food ust be handled safel"! and staff ust observe good personal h"giene practices. Staff ust be properl" supervised! instructed and/or trained in food h"giene atters. A detailed list of all re#uired co pliance and relevant legislation is available fro the 4nviron ental 8ealth Office in the 8ealth Service 4xecutive. Food Sa ety Authority o Ireland Act! "##$ &he principal function of the Authorit" 0$$$.fsai.ie2 is to take all reasonable easures to ensure that food produced 0$hether or not distributed or arketed2 in the State eets the highest standards of food safet" and h"giene. 4nforce ent of legislation is carried out b" authorised offices appointed b" the FSA+ or its official agents. +nspections of pre ises $ill take place $ithout advance notice. Other legislation that i pacts on food safet" includes the follo$ing ; 7a$ of Jegligence 0e.g. incidents of food poisoning2 7a$ of Contract 0i plied $arranties that food being sold is fit for hu an consu ption2

)ou should read J.S.A.+. ,B- /,B' / ,B? $hich outline all the procedures "ou ust co pl" $ith. &hese are available fro the Jational Standards Association +reland. %egal Structure o &our Business )ou have t$o options $hen setting up "our o$n food /restaurant business. )ou can trade as a Sole &rader or "ou can set up a li ited co pan". &rading as a Sole &rader is ver" straight%for$ard! "ou auto aticall" beco e a sole trader b" starting a business on "our o$n. +f "ou set up a li ited co pan"! it is a separate and distinct legal entit" and separates "ou fro the co pan". See $$$.$est eath%enterprise.ie for the advantages and disadvantages of setting up as a co pan". &he 4nterprise 5oard can advise "ou on the ost appropriate option for "ou. +f "ou are considering setting up a li ited co pan"! it is advisable that "ou seek professional advice fro an accountant or solicitor. &ake note if "ou establish a li ited liabilit" co pan"! "ou are no$ re#uired b" la$ to disclose certain infor ation on "our letterheads and order for s. &he infor ation includes the na e and legal for of the co pan"! its trading na e! infor ation on directors of the co pan"! the co pan"9s place of registration and registration nu ber! the address of the co pan"9s registered office. For a co plete list of all re#uire ents log onto $$$.odce.ie 0Office of the @irector of Corporate 4nforce ent2 :lease note that "ou are also re#uired to displa" "our na e in legible characters on all other co pan" docu ents including invoices! che#ues! one" orders and receipts.

Registering or Income 'a( and )A' Once "ou have decided on "our legal structure! "ou can register for +nco e &ax $ith the Revenue Co issioners b" co pleting a &R' For if "ou are a Sole &rader or a &R? if "ou have established a co pan". &hese for s ask "ou for "our personal details 0na e! address! telephone nu bers etc2! the nature of "our ne$ business! $hen "ou co enced in business and $here "ou $ill operate the business fro . )ou can also use this for to register for =A& and if "ou are taking on e plo"ees! to register as an e plo"er. +f "ou need assistance co pleting the for please contact the 4nterprise 5oard.

+t is ore than likel" that "ou $ill also need to register for =A&. =A& is a consu er tax. +t is collected b" =A& registered traders on their supplies of taxable goods and services. 4ach trader pa"s =A& on goods and services bought b" the business and charges =A& on goods and services sold b" the business. )ou can voluntaril" register for =A& at an" stage but "ou ust register for =A& if "our turnover exceeds >,/!--- if "ou are suppl"ing a service and >E-!--- if "ou are suppl"ing goods. &he =A& rates "ou charge and collect var" depending on the t"pe of business "ou are operating. A full listing of =A& rates is available fro the Revenue Co issioners. )ou can register for =A& $hen co pleting a &R' / &R?. &he Revenue Co issioners $ill then issue "ou $ith a =A& nu ber and it is "our responsibilit" to keep proper =A& returns. Re e ber if "ou purchase e#uip ent in a six onth period prior to registering for =A&! "ou $ill be able to clai back the =A& paid on "our purchases. )ou $ill need to learn ho$ to co plete a =A& return. &he 4nterprise 5oard run a F da" practical course in doing =A& returns $hich $ill sho$ "ou all "ou need to kno$ and $ill help "ou run "our business ore efficientl". &he local tax office for businesses in 6est eath is in Athlone and can be contacted at -D-CB%D?CA' or visit the Revenue Co issioners at $$$.revenue.ie Registration o Business *ame )our business na e is i portant and "ou should take ti e to choose it carefull". &he right na e $ill be ; Hni#ue 4as" to re e ber! pronounce and spell +nfor ative Create the right i age 4asil" accessible fro &elephone @irector" 4n#uiries Re e ber to check that the do ain na e is available! and see ho$ "our na e $orks in ads and tag lines. +f "ou decide to call the business a na e! other than "our o$n na e! it is advisable to register "our 5usiness Ja e $ith the Co panies Registration Office 0even if "ou are a sole trader2 as "ou a" need it to open up a

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5usiness 5ank Account or appl" for a Restaurant 7icence to sell beer /$ine. )ou can register "our 5usiness Ja e b" co pleting a R5J' available to do$nload at $$$.cro.ie. +t costs >?-.-- if "ou co plete the for on line and >B-.-- if "ou co plete the application b" post. )ou $ill then be issued $ith a Certificate of 5usiness Ja e! $hich ust be displa"ed in "our business. &his does not protect an"one else fro using "our na e! nor does it i pl" that "ou are entitled to use of the na e. 5usiness Ja e registration si pl" involves an individual disclosing that "ou are carr"ing on a business under a na e $hich does not consist of "our o$n individual na e. +t is Gust a trading na e and does not have an" li ited liabilit". Into(icating %i+uor Regulations 5efore "ou can sell! suppl" or consu e intoxicating li#uor! the la$ re#uires "ou to have an +ntoxicating 7i#uor 7icence. Restaurants have a choice of three licences that the" can appl" for including ; Special Restaurant %icence re#uires an application to the Circuit Court. :rior to the application! the pre ises ust satisf" the re#uire ents of 8ealth Authorities and ust be registered under the relevant Food / 8"giene regulations. Hnder this licence the serving of li#uor ust for part of the eal service and per itted hours of trading are defined in legislation. Restaurant Certi icate is distinct fro a Special Restaurant 7icence and is granted b" the @istrict Court. &he benefit of this licence is that a restaurant is able to serve intoxicating li#uor $ith eals at certain ti es after nor al licencing hours and can appl" for special exe ption orders. %imited Restaurant Certi icate per its the holder to serve intoxicating li#uor $ith eals in a speciall" no inated part of the pre ises! set aside for the provision of eals! as if the area $ere a restaurant.

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Step / Marketing
At this stage of "our develop ent! "ou need to have a arketing plan in place. 6hat is "our arketing budget * 8o$ $ill custo ers hear about "ou * 6hat i age do "ou $ant to present of "our business * &ake ti e to get the overall i age of "our business right. 8ere are things "ou need to consider; +nterior Ja e 5usiness Stationar" :ricing 5rochures 6ebsite :ackaging Kualit" Advertising Correspondence Service &elephone Ans$ering :resentation :ro otion Selling 4 plo"ees

&hese are all areas "ou need to have considered before "ou open "our business. Follo$ing on fro "our arket research "ou should have a good idea of "our custo ers and "ou $ill need to $ork out the ost effective $a" of pro oting "our business. Advertising a" not be enough! re e ber there is ore to pro oting "our business than advertising. Other for s include ; @irect Mail :ersonal Selling ( ho$ $ell "ou and "our staff interact $ith custo ers. :ublic Relations :ublicit" ( official openings! sponsorships! Free &aster :lates to local businesses and offices +nternet ( $ebsite! ake sure "our $ebsite it opti ised. 6est eath C45 offer a 6eb Opti isation Course $hich $ill assist "ou on a one to one basis $ith "our $ebsite. 6ebsite @evelop ent Grants are available fro 6est eath Count" 4nterprise 5oard ( details at $$$.$est eath%enterprise.ie

@o not assu e Gust because "ou open a business that people $ill auto aticall" kno$ "ou are there. 8o$ever! once "ou have custo ers! re e ber it is cheaper to keep "our existing custo ers than to find ne$ ones. 7o"al custo ers $ill spend ore one" $ith "ou than other

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custo ers! bring in ne$ custo ers 0through $ord%of% outh reco endations2 and lo"al custo ers cost less than ac#uiring ne$ custo ers. Research sho$s that businesses that provide top class customer service experience; + prove ents in staff orale 0reducing staff costs2 7o$er staff turnover 0reducing recruit ent costs2 7onger custo er retention 0up to /-. longer2 More repeat business 0?-%B-. lo$er selling costs2 More referrals 0?-%B-. lo$er pro otional costs2 8igher prices 0E%'?. higher2 +ncreased argins 0E%'E. ore profit2 We,site More and ore $ebsites are beco ing an i portant arketing tool! and it is no$ an essential pre%re#uisite for all businesses. 6hen "ou are designing a $ebsite for the first ti e! ake sure and do "our research. 6ill "ou be able to update it "ourself * 6hat annual charges are "ou going to pa" * 8o$ often $ill "ou need to change i ages * 6hen "ou selecting a $eb designer! look at $ork the" have done and don9t be afraid to ask for references. 6est eath C45 also offer 6eb Clinics $here "ou can get i partial advice fro an internet consultant. 'echnology and &our Business +nfor ation &echnolog" pla"s an i portant part in nearl" ever" business and "ou should be using it to ake "our business ore efficient and effective. 6hen "ou are starting out! invest ent in infor ation technolog" $ill depend on "our needs and budget. +.&. a" assist "ou $ith anaging "our accounts! rosters! pa"roll! stock control and ordering! cash intake! co piling enus! online banking and arketing. +f "ou need assistance $ith assessing "our technolog" needs or advice on investing in +.&.! "ou can appl" to 6est eath Count" 4nterprise 5oard for a 'echCheck Audit. )ou $ill be provided $ith an advisor $ho $ill visit "ou on% site and assist "ou $ith developing +& s"ste s that enhance "our business.

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Step C

Staffing and 4 plo" ent 7egislation

One of "our biggest expenses in "our business is likel" to be staff costs. &here are an" issues to consider $hen taking on staff! if "ou have never been an e plo"er before it can be daunting so it is $orth$hile reading so e useful guides! such as ; LStarting )our O$n 5usiness9 0b" Ron + ink < 5rian O9 3ane2 available fro 6est eath C45 ( it gives good infor ation on recruiting the right staff! finding the right applicant! intervie$ing and delegating tasks! anaging and aintaining staff. As an e plo"er! "ou $ill need to fa iliarise "ourself $ith current e plo" ent legislation. LA .uide to /mployment %egislation9 is available fro 6est eath Count" 4nterprise 5oard and regular training courses are also available on 4 plo" ent 7a$. &hese courses $ill provide "ou $ith te plates of e plo" ent policies and contracts. 7isted belo$ are so e of the ost i portant aspects of taking on e plo"ees ; 4 plo"ees are entitled to a $ritten e plo" ent contract or ter s and conditions $ithin t$o onths of co encing $ork. Mini u 6age 0>A.C/ per hour as of Ianuar" ?--A2

:rotection against discri ination 8olida"s and rest periods Maternit"! Adoptive and :arental 7eave &rade Hnion Me bership Mini u notice on ter ination of e plo" ent

:rotection against unfair dis issal :rotection against redundanc"! and occur. ini u pa" ents if it should

Of course! "ou ust ensure that "ou are pa"ing appropriate tax 0:A)42 and :RS+ contributions for all staff e bers. &hese a ounts $ill var"

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depending on the level of pa" for each staff e ber and their o$n personal entitle ents. +nfor ation on current rates are available fro the Revenue Co issioners on their /mployers 0elpline "$#1 234 3536 @etailed e plo" ent legislation is available on $$$.e plo" entrights.ie /mploying non-nationals A $ork per it is not re#uired b" a national of an 44A state $hich includes all 4H countries 0incl. C1ech Republic! 4stonia! 7atvia! 7ithuania! 8ungar"! :oland! Slovenia! Slovakia! C"prus! Malta2 and Jor$a"! +celand and 7iechtenstein. +f "ou $ish to e plo" so eone fro outside the 4H and the additional countries listed! "ou $ill need to appl" for a $ork per it on behalf of "our e plo"ee. :rior to appl"ing for a $ork per it! e plo"ers ust co%operate $ith FAS to tr" and fill an" vacanc" through do estic or 44A labour arket. +f the vacanc" is not filled b" an +rish /44A candidate! the e plo"er ust phone the local FAS office and re#uest the next stage docu entation to proceed $ith e plo"ing a non% national. 6est eath C45 can provide "ou $ith e plo" ent contracts and safet" state ents in a nu ber of 4uropean languages. Pensions )ou are not co pelled as an e plo"er to provide e plo"ees $ith an occupational pension sche e but the :ensions Act 'DD- does set regulations in regard to Occupational Sche es. +n addition! since ?--?! e plo"ers $ho do not provide an occupational pension sche e are obliged to provide access for their e plo"ees to :ersonal Retire ent Savings Accounts. Further details are available in the LGuide to 4 plo" ent 7egislation9 produced b" 6est eath Count" 4nterprise 5oard! available free of charge fro our offices or available to do$nload on our $ebsite! $$$.$est eath%enterprise.ie 0ealth & Sa ety Regulations 8ealth and Safet" Regulations place specific duties on both e plo"ers and e plo"ees. &he general duties of e plo"ers! $ith regard to health and safet" at $ork are ; &o provide and aintain a place of $ork $hich is safe and $ithout risk to health. &o provide safe eans of access and egress at each place of $ork. 15

&o provide and aintain plant and e#uip ent $hich is safe and $ithout risk to safet" and health. &o provide infor ation! instruction! training and supervision necessar" for safe and health" $orking. 6here ha1ards cannot other$ise be controlled! to provide and aintain suitable protective clothing or e#uip ent. &o prepare ade#uate e ergenc" plans &o prevent risks to health and safet" in relation to the use or articles or substances &o provide $elfare facilities such as a suppl" of drinking $ater! first aid etc. &o ac#uire $here necessar" the services of co petent persons! to ensure the safet" and health at $ork of e plo"ees.

A Safet" State ent ust be prepared b" the e plo"er and this ust be brought to the attention of people affected b" its ter s $hich $ill include e plo"ees and contractors. &here are clear guidelines set out in legislation re#uiring that an e plo"er specif" the safet"! health and $elfare arrange ents! resources in place! co%operation re#uired of e plo"ees and na es and Gob titles of persons responsible for the tasks set out in the safet" state ent. 6est eath C45 provide courses that explain Safet" State ents and $ill assist "ou $ith $riting "our o$n safet" state ent. /mployment Policies Man" e plo"ers no$ provide e plo"ees $ith a list of e plo" ent policies! outlining co pan" policies on grievance! leave! ter ination! code of practise! dress codes! and other issues such as obile phone use etc. LA Guide to @efining )our 4 plo" ent :olicies9 is available fro 6est eath Count" 4nterprise 5oard. +t is also useful to have procedures in place to deal $ith co plaints and an" issues that arise $ithin "our restaurant. +f staff are trained in this area and kno$ ho$ to deal $ith an" issue that arises! it $ill lead to good custo er relations in the long%ter .

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