Taxation of employer benefits
Non-taxable employer benefits
The following benefits provided by your employer are not taxable:
- accommodation that is free or subsidised where the job requires the you to live in the accommodation (see Free or subsidised accommodation)
- bicycles and safety equipment under the Cycle to Work Scheme
- canteen meals that are free or subsidised where they are provided to all staff
- car parking
- employer pension contributions to a Revenue approved scheme
- examination expenses where:
- the qualification bears some relationship to your duties
- the amount paid is only a reimbursement of the expenses necessarily incurred
- the payments can be vouched to receipts
- and
- supporting documentation is retained.
- entry visas and work permits
- information technology equipment, including phones provided for business use (where private use is incidental)
- long-service awards where:
- your service is at least 20 years
- the award is a physical gift (not money, vouchers, bonds and so on)
- and
- the cost of the award does not exceed €50 for each year of service
- medical services, including:
- where the employer pays a retainer to a general practitioner
- one medical check-up per year
- and
- medical check-ups at the employer’s request
- security assets or services where:
- there is a serious threat to your personal physical safety because of the job
- the security assets are equipment or structures (for example, alarms, security cameras and security gates), but not modes of transport, living accommodation or land
- use of the security asset for other purposes is incidental
- and
- the security services improve your personal physical security
- from 1 January 2022, up to two small benefits, that are not in cash and are worth €1,000 or less in total. For further information, please see Small Benefit Exemption
- subscriptions to a professional body where membership of the body is a requirement of the job
- travel passes (see Travel passes or air miles).
Next: Cycle to Work Scheme