Items not treated as pay

Statutory redundancy payments

An employee who has been made redundant may be entitled to a lump sum payment under the Redundancy Payments Act 1967. This is not to be included as pay for tax purposes.

Covid-19 Related Lay-off Payments (CRLP)

Employees unable to accrue reckonable service due to layoffs caused by the COVID-19 public health restrictions, may be entitled to a CRLP. You should apply to the Department of Social Protection for this payment on your employees' behalf.

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