Travel and subsistence

Site-based employees

Site-based employees do not have a fixed base and, in the course of their employment, perform their work duties at different locations. These duties generally last for periods longer than one day.

You can pay your employees expenses of travel and subsistence, not exceeding the approved rate (currently €181.60 per week), except where either:

  • your employee does not have to pay to travel to and from the site (for example, if you provide the transport)
  • you provide your employee with board and lodgings
  • your employee was recruited to work at one site only.

In order to qualify for these expenses the employee must be working at a site 32km (20 miles) or more from your base.

Eating on site

You may pay an ‘eating on site’ allowance, tax free, to site-based employees in some sectors of the economy if:

  • you do not provide facilities for making tea, coffee, or other refreshments
  • your employee does not receive any other form of tax-free subsistence payment
  • your employee works on the site for at least 1.5 hours before and 1.5 hours after their normal lunch break
  • you pay a maximum allowance of €5 per day.

Next: Voluntary work