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
  • course or exam fees where the course is:
    • necessary for your duties
    • directly related to increasing the effectiveness of the performance of your duties
  • employer pension contributions to a Revenue approved scheme
  • examination awards, where you get a qualification that is relevant to the your duties. (Where the amount of the award is a reasonable reimbursement of the your likely expenses in getting the qualification.)
  • 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)
    • 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
    • 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
    • the security services improve your personal physical security
  • small benefits worth €500 or less (€250 up to 21 October 2015) that are not in cash form and are given to you once a year
  • subscriptions to a professional body where membership of the body is a requirement of the job
  • travel passes (see Bus, train or ferry passes).

Next: Cycle to Work Scheme