Payroll Updates December 2017

1. The national minimum wage will increase from EUR9.25 gross per working hour to EUR9.55 gross per working hour in respect of hours worked on or after 1st January 2018. 2. Self-employed workers who cannot work due to long term illness or disability can claim...

Paye Modernisation

PAYE modernisation, commencing on January 1st 2019, will move your payroll reporting obligations from once a year (via P35) to real time reporting (RTR). Employers will report pay, tax and other deductions to Revenue, as well as employees ending employment, at the...

Treatment Benefit Scheme

The Treatment Benefit Scheme run by the Department of Social Protection provides dental, optical and aural services to qualified people. From 27 March 2017, the Treatment Benefit Scheme has been extended to also cover self-employed people who pay Class S PRSI and have...

Tax-free Gifts For Your Employees

If you would like to thank your staff for their hard work in 2016 without increasing your tax liability, you should consider the small benefit exemption. This allows you to give your employees or directors a voucher or a benefit (a tangible asset other than cash),...

Paternity Leave And Benefit Bill

What is it? Paternity leave gives new parents (other than the mother of the child) the right to claim two weeks’ paternity leave in respect of children born or adopted on or after 1st September 2016. It can be claimed by employees and self-employed individuals,...