Ms Aoife McFadden:

The calculation of the contribution may be something that will be managed by software but additional training will be required on it. There will be a need to understand the legislation. There will also be a need for policy development so that employers communicate correctly to employees on their entitlements. Outside of the software calculation and remittance of the contribution to Revenue, in the background there will be a number of resources and drains on employers with regard to training and information development in the organisation to ensure employees know their entitlements. This is why the certainty and clarity in the legislation is also very important so that unnecessary resources are not committed to it.