Employees may note small changes to their payslips in the months leading up to the euro change-over. A new booklet, Euro and Human Resources, published by IBEC and supported by the European Commission suggests that dual currency display on payslips is a good way to familiarise staff with remuneration in euros.

Employers are also advised to consult staff regarding the date for a complete payroll change-over to euros to avoid confusion.

Revenue has two similar guides available: Revenue and the Euro - a Business Guide and Changeover to the euro - a guide to payroll taxes for employers and software developers. More information on these issues may be found at www.revenue.ie, www.ibec.ie/euro and on the euro change-over board's site: www.irlgov.ie/ecbieuro.