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  • Circular 23/2013: Sponsorship of Postgraduate Certificate in Nursing/Midwifery
  • ) provides for the introduction of a graduate staff nurse/midwifery programme. The principle characteristics of the program are as follows:  A two year programme  Rate of pay to be 85% of the first 73721
  • http://circulars.gov.ie/pdf/circular/hse/2013/23.pdf
  • Circular 21/2013: Microsoft Word - HR Circular 021-2013.doc
  • employee decides to make such claims, any reimbursement of expenses by the employer, including any flat rate allowances, is regarded as pay and taxed accordingly. Page 8 of 20 Revenue Commissioners 94285
  • http://circulars.gov.ie/pdf/circular/hse/2013/21.pdf