<?xml version='1.0' encoding='UTF-8'?><rss xmlns:atom="http://www.w3.org/2005/Atom" xmlns:openSearch="http://a9.com/-/spec/opensearchrss/1.0/" xmlns:blogger="http://schemas.google.com/blogger/2008" xmlns:georss="http://www.georss.org/georss" xmlns:gd="http://schemas.google.com/g/2005" xmlns:thr="http://purl.org/syndication/thread/1.0" version="2.0"><channel><atom:id>tag:blogger.com,1999:blog-6964858271285784010</atom:id><lastBuildDate>Wed, 04 Sep 2024 21:23:30 +0000</lastBuildDate><category>Tax Reliefs</category><category>Social Welfare</category><category>Employment Law</category><category>Redundancy</category><category>Get your Tax Back</category><category>Payroll Training</category><category>Annual Leave</category><category>Maternity Benefit</category><category>Minimum Wage</category><category>Pay As You Earn</category><category>Pay Related Social Insurance</category><category>Back to Work</category><category>Income Levy</category><category>e-Learning</category><category>Budget 2010</category><category>General</category><category>HR Case Studies</category><category>Holiday Entitlements</category><category>Medical Expenses</category><category>Payroll Software</category><category>Revenue</category><category>Self-Employed</category><category>Tax Claim Forms</category><category>Tax Refunds</category><category>Universal Social Charge</category><category>Work Life Balance</category><category>Benefit-in-Kind</category><category>Budget 2011</category><category>Budget 2012 Seminar</category><category>Business News</category><category>Changing Jobs</category><category>Company Law</category><category>Disability Benefits</category><category>Enterprise Boards</category><category>Flat Rate Expenses</category><category>Minimum  Notice</category><category>Motor Expenses</category><category>PAYE Anytime</category><category>Paternity Leave</category><category>Pay As You Earn (PAYE)</category><category>Payslips</category><category>Pensions</category><category>Property Tax</category><category>Tax Credits</category><category>Tax Savings</category><title>learn Payroll 2011</title><description>Welcome to our blogspot! We will provide the latest Payroll and related information as we get it. You can also forward your payroll queries or just comment on any of our posts, we encourage interaction on this site, so please, help us help you. www.learnpayroll.ie</description><link>http://learnpayroll.blogspot.com/</link><managingEditor>noreply@blogger.com (Editor)</managingEditor><generator>Blogger</generator><openSearch:totalResults>119</openSearch:totalResults><openSearch:startIndex>1</openSearch:startIndex><openSearch:itemsPerPage>25</openSearch:itemsPerPage><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-7828434287626196004</guid><pubDate>Tue, 08 Nov 2011 17:00:00 +0000</pubDate><atom:updated>2012-10-17T07:02:55.325-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Budget 2012 Seminar</category><title>PAYROLL END OF YEAR &amp; BUDGET 2012 SEMINARS</title><atom:summary type="text">Our Payroll end of year seminars are essential for all payroll operators, managers and HR staff.

Multiple changes to the operation and legislation occurred during 2011. Are you aware of these changes?

This Payroll annual Update Day will cover all changes announced during tax year 2011, including amendments to
PRSI and USC. We will discuss in depth what these changes mean to your end of year and</atom:summary><link>http://learnpayroll.blogspot.com/2011/11/payroll-year-end-budget-2012-seminars.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-1514137319477304956</guid><pubDate>Thu, 07 Jul 2011 15:36:00 +0000</pubDate><atom:updated>2012-10-17T07:04:26.566-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Pay As You Earn (PAYE)</category><title>What is PAYE?</title><atom:summary type="text">WHAT IS&amp;nbsp;THE PAYE SYSTEM (PAY AS YOU EARN)

The PAYE system came into operation in October 1960 for the sole reason of easing the burden of tax collection and payment. (see our &quot;Complete guide to PAYE &amp;amp; Payroll in Ireland&quot;)

The PAYE system is the method used by the Revenue Commissioners to collect the following based on an employee&#39;s income:

- Income Tax
- Universal Social Charge (</atom:summary><link>http://learnpayroll.blogspot.com/2011/07/what-is-paye.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-6334722664276715746</guid><pubDate>Fri, 25 Feb 2011 12:19:00 +0000</pubDate><atom:updated>2012-10-17T07:05:04.915-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Maternity Benefit</category><title>How long does maternity leave last in Ireland?</title><atom:summary type="text">If you become pregnant while you are working in Ireland, you are entitled to take maternity leave. 

Your entitlement to maternity leave lasts for 26 weeks, together with 16 weeks’ additional unpaid maternity leave.

Employers are not obliged to pay women on maternity leave. You may qualify for Maternity Benefit, which is a Department of Social Protection payment based on PRSI contributions. </atom:summary><link>http://learnpayroll.blogspot.com/2011/02/how-long-does-maternity-leave-last-in.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-5430925822481026341</guid><pubDate>Tue, 08 Feb 2011 16:53:00 +0000</pubDate><atom:updated>2011-02-08T08:53:35.247-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Get your Tax Back</category><title>Tax Refund Tips: Redundancy</title><atom:summary type="text">Were you made redundant at any stage over the past 4 years. Over 90% of employees made redundant are
not aware they may have overpaid tax on their redundancy package, refund amounts depend greatly on how much you earned during that tax year, if you were unemployed for the remainder of the tax year in question, and whether or not you claimed all credits and allowances that were due.

Refund </atom:summary><link>http://learnpayroll.blogspot.com/2011/02/tax-refund-tips-redundancy.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-5570404947426153217</guid><pubDate>Thu, 03 Feb 2011 14:28:00 +0000</pubDate><atom:updated>2011-02-03T06:28:33.463-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Get your Tax Back</category><title>Tax Refund Tips: Medical Expenses</title><atom:summary type="text">If you have paid for medical expenses in Ireland or anywhere within the EU,&amp;nbsp;you may be entitled to a partial tax refund.

Most medical expenses are covered,&amp;nbsp;there are exeptions however such as routine eye checks and some dental procedures. For tax years 2009 &amp;amp; 2010, The full amount of your medical expenses can be claimed.&amp;nbsp;Tax relief is granted @ the&amp;nbsp;20% tax rate, </atom:summary><link>http://learnpayroll.blogspot.com/2011/02/tax-refund-tips-medical-expenses.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-71160854158261038</guid><pubDate>Mon, 31 Jan 2011 23:51:00 +0000</pubDate><atom:updated>2012-10-17T07:05:37.371-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Minimum Wage</category><title>New Minimum Wage and Existing Employees</title><atom:summary type="text">Are you an existing employee on the old Minimum Wage rate? Has your employer attempted to lower your hourly rate from E8.65 to the new national minimum wage of E7.65?

In some cases your employment contract or terms of employment will say that you are paid at the
“prevailing National Minimum Wage hourly rate”. Where this is the case, an employer may reduce your
pay in line with the minimum wage </atom:summary><link>http://learnpayroll.blogspot.com/2011/01/new-minimum-wage-and-existing-employees.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-3161327967174571971</guid><pubDate>Tue, 25 Jan 2011 13:55:00 +0000</pubDate><atom:updated>2012-10-17T07:06:03.616-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Universal Social Charge</category><title>Universal Social Charge Ammendments!</title><atom:summary type="text">Government is planning to bring amendments to the Finance Bill relating to the universal social charge.

The proposal is to introduce a lower rate for those holding a medical card who are subject to the 7% rate. These will now see their rate lowered to 4%. 

Self-employed people earning more than €100,000 will pay an extra 3% surcharge on any incomes above that amount. The Minister said this </atom:summary><link>http://learnpayroll.blogspot.com/2011/01/universal-social-charge-ammendments.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-3752419927441805943</guid><pubDate>Tue, 11 Jan 2011 19:35:00 +0000</pubDate><atom:updated>2011-01-31T16:33:40.649-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Employment Law</category><title>Know Your Rights: Privacy at work</title><atom:summary type="text">You have the right to privacy at your workplace, but there are legitimate circumstances where your privacy may be limited by your employer. Your employer is obliged to make you aware of any infringements of your right to privacy, for example, within your terms of employment or in your staff handbook. Any encroachment on your right to privacy must be for a legitimate and reasonable purpose, be </atom:summary><link>http://learnpayroll.blogspot.com/2011/01/know-your-rights-privacy-at-work.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-778903888905160506</guid><pubDate>Tue, 11 Jan 2011 02:00:00 +0000</pubDate><atom:updated>2011-01-31T16:33:15.218-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Medical Expenses</category><title>Know Your Rights: Prescription Charges</title><atom:summary type="text">If you have a medical card, you are charged 50c for each prescription item you receive. Usually your pharmacy keeps records of how much you have paid and makes sure that you do not pay more than €10 each month on prescription charges. However you may use different pharmacies in the same month or your family members may not have the same medical card number (for example, where a different doctor </atom:summary><link>http://learnpayroll.blogspot.com/2011/01/know-your-rights-prescription-charges.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-5951689144890669158</guid><pubDate>Sat, 08 Jan 2011 18:58:00 +0000</pubDate><atom:updated>2011-01-31T16:32:45.346-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Social Welfare</category><title>Payments for children aged 18 and over!</title><atom:summary type="text">Child Benefit was discontinued for children aged 18 from January 2010 (regardless of whether they are in education or not). In 2010 parents dependent on social welfare payments got a special compensatory payment of €15 per week for dependent children aged 18. 

This compensatory payment will no longer be paid in 2011. This means that when your second son turns 18 you will no longer get Child </atom:summary><link>http://learnpayroll.blogspot.com/2011/01/payments-for-children-aged-18-and-over.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-1952748676922873104</guid><pubDate>Wed, 05 Jan 2011 23:55:00 +0000</pubDate><atom:updated>2011-01-17T15:57:46.732-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Universal Social Charge</category><title>The New Universal Social Charge!</title><atom:summary type="text">The Universal Social Charge is a new tax payable on your gross income. It is payable on notional income (benefit in kind payments) and it is deducted before pension contributions. It replaces the health contribution and the income levy and comes into effect on 1 January 2011. It does not replace the Pay Related Social Insurance (PRSI) system. 

Everyone (including medical card holders) is liable </atom:summary><link>http://learnpayroll.blogspot.com/2011/01/new-universal-social-charge.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-806212621105983701</guid><pubDate>Fri, 24 Dec 2010 20:02:00 +0000</pubDate><atom:updated>2011-01-17T16:05:51.122-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Annual Leave</category><title>What Public holidays are due?</title><atom:summary type="text">Christmas Day (25 December), St Stephen’s Day (26 December) and New Year’s Day (1 January) are public holidays. In 2010 Christmas Day falls on a Saturday and St Stephen’s Day falls on a Sunday. In 2011 New Year’s Day (1 January) falls on a Saturday. 

There is no specific provision in law governing what happens when a public holiday falls on a weekend. This means that you do not have an automatic</atom:summary><link>http://learnpayroll.blogspot.com/2010/12/what-public-holidays-are-due.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-6581477703527354970</guid><pubDate>Wed, 24 Nov 2010 17:11:00 +0000</pubDate><atom:updated>2010-11-24T09:11:24.673-08:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Budget 2011</category><title>Budget 2011 4 Year Plan</title><atom:summary type="text">Taxation Measures to be Introduced: 
Tax credits and bands to be reduced by 16.5%, which will reduce the entry point of income tax to approx E15,300 from E18,300 in 2010 tax year 
Minimum wage to be reduced from E8.65 to E7.65 
Implement pension-related tax changes to yield E700 million, with E240 million in tax savings on the public sector pension related deduction. 
Abolish/curtail a range of </atom:summary><link>http://learnpayroll.blogspot.com/2010/11/budget-2011-4-year-plan.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-4143440020083087496</guid><pubDate>Thu, 04 Nov 2010 00:27:00 +0000</pubDate><atom:updated>2010-11-03T17:27:34.443-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Pay As You Earn</category><category domain="http://www.blogger.com/atom/ns#">Revenue</category><title>Reduced frequency of tax returns and payments</title><atom:summary type="text">Reductions in the frequency of PAYE/PRSI and VAT tax returns and payments for smaller businesses will again be extended to eligible businesses from 1 January 2011. Visit revenue.ie for full details.</atom:summary><link>http://learnpayroll.blogspot.com/2010/11/reduced-frequency-of-tax-returns-and.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-4963973533445144385</guid><pubDate>Fri, 29 Oct 2010 22:12:00 +0000</pubDate><atom:updated>2010-11-03T17:19:14.494-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Employment Law</category><title>Out Sick? Should your employer pay.</title><atom:summary type="text">In general an employee has no right under employment law in Ireland to be paid while on sick leave. Consequently, it is at the discretion of the employer to decide his/her own policy on sick pay and sick leave, subject to the employee’s contract or terms of employment.</atom:summary><link>http://learnpayroll.blogspot.com/2010/10/out-sick-should-your-employer-pay.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-191025799157554400</guid><pubDate>Sat, 16 Oct 2010 02:30:00 +0000</pubDate><atom:updated>2010-10-16T19:37:18.734-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Redundancy</category><category domain="http://www.blogger.com/atom/ns#">Self-Employed</category><category domain="http://www.blogger.com/atom/ns#">Social Welfare</category><title>Self Employed not Earning??</title><atom:summary type="text">What social welfare payments are available if your business has slowed down?

If you are self-employed but do not have enough business to provide sufficient income, you can access social welfare jobseeker&#39;s payments. It is not necessary to close down your business to access these payments.

If you find yourself unemployed or you are getting less work you may qualify for a social welfare payment. </atom:summary><link>http://learnpayroll.blogspot.com/2010/10/self-employed-not-earning.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-2728502262354631227</guid><pubDate>Sat, 25 Sep 2010 02:07:00 +0000</pubDate><atom:updated>2010-10-16T19:11:18.025-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Redundancy</category><title>Calculating Redundancy?</title><atom:summary type="text">A redundancy lump sum is calculated according a certain formula based on years of service in an employment. The citizensinformation.ie has provided a simple worksheet to help you work it out for yourself. Visit the page Here!</atom:summary><link>http://learnpayroll.blogspot.com/2010/09/calculating-redundancy.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-9122417873369710944</guid><pubDate>Wed, 22 Sep 2010 02:05:00 +0000</pubDate><atom:updated>2010-10-16T19:30:21.539-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Income Levy</category><category domain="http://www.blogger.com/atom/ns#">Pay Related Social Insurance</category><category domain="http://www.blogger.com/atom/ns#">Social Welfare</category><title>New Social Payment</title><atom:summary type="text">A GROUP assessing the impact of the proposed universal social contribution (USC), to replace employee PRSI, and the health and income levies will report to Minister for Finance Brian Lenihan within weeks.

A new universal social contribution will replace employee PRSI, the health levy and the income levy. It will be paid by everyone at a low rate on a wide base as a collective contribution to </atom:summary><link>http://learnpayroll.blogspot.com/2010/09/group-assessing-impact-of-proposed.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-4595900079428868419</guid><pubDate>Fri, 17 Sep 2010 02:02:00 +0000</pubDate><atom:updated>2010-10-16T19:03:59.287-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Back to Work</category><title>Extra training Places</title><atom:summary type="text">E12 million has been allocated to fund 5,000 extra training and education places for unemployed people under the Labour Market Activation Fund. Qualifax.ie has details of education and training courses, including the places for unemployed people supported by the Labour Market Activation Fund.</atom:summary><link>http://learnpayroll.blogspot.com/2010/10/extra-training-places.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-4057438510587375470</guid><pubDate>Wed, 09 Jun 2010 12:30:00 +0000</pubDate><atom:updated>2010-06-09T05:31:17.902-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">e-Learning</category><title>PAYROLL E-LEARNING 2010 VIDEO PREVIEW</title><atom:summary type="text">UNABLE to attend our courses, Why not preview our new Payroll E-Learning Video and see for yourself how easy our interactive PC based 2010 guide is to use. Click Here to View.</atom:summary><link>http://learnpayroll.blogspot.com/2010/06/payroll-e-learning-2010-video-preview.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-6476701060494494644</guid><pubDate>Wed, 09 Jun 2010 12:26:00 +0000</pubDate><atom:updated>2010-06-09T05:28:43.569-07:00</atom:updated><title>Creative Accountants Funny Video</title><atom:summary type="text"></atom:summary><link>http://learnpayroll.blogspot.com/2010/06/creative-accountants.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-4485378395036814931</guid><pubDate>Wed, 09 Jun 2010 12:21:00 +0000</pubDate><atom:updated>2010-06-09T05:22:33.534-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Payroll Training</category><title>LAST Payroll Training Level 1</title><atom:summary type="text">We are running one additional Payroll Training level 1 course before the summer in Bewleys Hotel, Dublin Airport on 17th June 2010.

If you wish to reserve a place, please visit our website where you may book on-line or download a course booking form. Click Here for Details.</atom:summary><link>http://learnpayroll.blogspot.com/2010/06/last-payroll-training-level-1.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-5369805326511497418</guid><pubDate>Wed, 09 Jun 2010 12:20:00 +0000</pubDate><atom:updated>2010-06-09T05:20:48.461-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Redundancy</category><title>loseyourjob.ie</title><atom:summary type="text">This microsite provides public service information for those who are currently unemployed or are becoming unemployed in Ireland. Covering, Reduced Hours or Pay, Help with your Rent or Mortgage, Leaving Work, Options for Education and Training, Getting Social Welfare, Going Back to Work, Money and Tax Issues, Leaving Ireland. Visit the site @ http://www.loseyourjob.ie/ </atom:summary><link>http://learnpayroll.blogspot.com/2010/06/loseyourjobie.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-1359154701004121607</guid><pubDate>Wed, 09 Jun 2010 12:19:00 +0000</pubDate><atom:updated>2010-06-09T05:19:09.746-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">Disability Benefits</category><title>Entitlements for children with disabilities</title><atom:summary type="text">The Citizens Information Board has a particular remit to help people with disabilities identify and understand their needs and options. It has just published a new booklet: Entitlements for children with disabilities. 

The booklet aims to give the parents and carers of children with disabilities - from newly diagnosed babies to adult children - a road map to the services and supports available </atom:summary><link>http://learnpayroll.blogspot.com/2010/06/entitlements-for-children-with.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item><item><guid isPermaLink="false">tag:blogger.com,1999:blog-6964858271285784010.post-1266525708154582772</guid><pubDate>Wed, 09 Jun 2010 12:16:00 +0000</pubDate><atom:updated>2010-06-09T05:16:48.598-07:00</atom:updated><category domain="http://www.blogger.com/atom/ns#">General</category><title>Tax Payment Difficulties</title><atom:summary type="text">Revenue acknowledges that in the current economic slowdown some businesses and taxpayers are currently experiencing difficulties in meeting their tax payment obligations, even where they are fully committed to so doing and in more favourable economic and financial circumstances did precisely that. 

Revenue&#39;s approach to individuals and businesses experiencing tax payment difficulties is set out </atom:summary><link>http://learnpayroll.blogspot.com/2010/06/tax-payment-difficulties.html</link><author>noreply@blogger.com (Editor)</author><thr:total>0</thr:total></item></channel></rss>