Staff discounts

You may give your employee a discount on goods that you provide. This is not a benefit in kind if:

• the amount paid by your employee is equal to or more than the cost to you
• the goods cannot easily be changed into money.

If your employee pays less for the goods than you paid for them, this is a benefit in kind. They must pay Pay As You Earn (PAYE), Pay Related social Insurance (PRSI) and Universal Social Charge (USC) on the difference in cost.

If the goods can be changed into money, please refer to Valuation of benefits.

You may provide your employee with an in-house voucher or discount for their past or future purchases. This is a benefit in kind and they must pay PAYE, PRSI and USC on it.