By using this website, you consent to the use of cookies in accordance with our privacy policy. Find out more about cookies.
Close
It looks like the internet browser you are using is out of date. Please update your browser for the best experience.
Close

Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.

This section of the site is currently only available in English

Tabhair do d’aire go bhfuil roinnt codanna den suíomh idirlín ar fáil i mBéarla amháin. Tá siad á n-aistriú go Gaeilge agus beidh siad ar fáil roimh dheireadh 2017.

Please note that some sections of the site are currently only available in English. They are currently being translated into Irish and will be available before the end of 2017.
Dún
Gaeilge
myAccount | ROS
revenue-Logo
Sign in to myAccount or ROS| Gaeilge
Home   Employing people   What constitutes pay?  

Items not treated as pay

  1. Overview
  2. Salary sacrifice for a travel pass scheme
  3. Lump sum weekly payment or resettlement allowance
  4. Repayment of expenses
  5. Refunds of pension contributions
  6. Provision of bicycles for directors and employees

Overview

Certain payments to your employees are not taxable. This section contains information about payments that are not to be included as pay for tax purposes.

Next: Salary sacrifice for a travel pass scheme

Published: 17 May 2017 Please rate how useful this page was to you Print this page

  • Related topics
    • Civil Service rates
    • Travel and subsistence payments (country money)
    • Pension contributions
    • Lump sum payments
    • Travel passes or air miles
    • Maintaining your records
Back to homepage Back to top
  • Information about Revenue
  • Role of Revenue
  • Customer service commitments
  • Press office
  • Governance
  • Appeals
  • Statistics on income, tax and duties
  • Research
  • Careers
  • Revenue Museum
  • Using revenue.ie
  • Accessibility statement
  • Security
  • Privacy
  • Disclaimer
  • Re-use of public sector information
  • Statutory obligations
  • Freedom of Information
  • Data protection
  • Protected disclosures
  • Procurement
  • Regulation of Lobbying Act
  • Official Languages Act
  • Assist us
  • Reporting shadow economy activity (tax evasion)
  • Drug and tobacco smuggling
  • Consultations and submissions
  • PAYE Modernisation Project
  • Submission to Tax Appeals Commission public consultation
  • Communications
  • Contact us
  • Twitter
  • Fraudulent emails and SMS (text messages)
  • Website feedback
  • External Links
  • whodoeswhat.ie
  • gov.ie