Third party benefits

Your employee may receive a benefit from a third party in connection with their employment with you. In general, these are treated as a benefit in kind. The third party who provided the benefit is responsible for accounting for the Pay As You Earn (PAYE), Pay Related social Insurance (PRSI) and Universal Social Charge (USC).

Taxable third party benefits are:

• cash
• perks
• cars and vans.

Other third party benefits are not taxed as a benefit in kind if all of the following applies:

• the third party provider of the benefit is not connected to you, either directly or indirectly, in any way
• there is no arrangement or scheme in place between the third party provider and you, or anyone connected with you
• you have not had any benefit, either directly or indirectly, in connection with the benefit.