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Taxation of benefit-in-kind

  1. Overview
  2. Estimating the value of benefits
  3. Applying tax to benefits
  4. Insufficient wages to deduct tax
  5. Spreading tax over the year
  6. Payment of employee tax by the employer

Overview

Most benefits you provide to your employees are taxable. This section explains how to apply Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) to benefits.

If you are an employee and you have received benefits from an employer, Taxation of employer benefits explains how this affects your taxes.

Next: Estimating the value of benefits

Published: 25 April 2022 Print this page

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