Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
You may hire a carer who is provided by or through an agency or other commercial entity. You may pay the organisation, which then pays the carer for their work. In this case, the organisation must make the necessary Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) deductions when paying the carer. You do not have any further tax obligations.
If you employ and pay a carer directly, you are their employer and you have certain obligations. You must register as an employer and deduct PAYE, PRSI and USC from the carer's pay.
You must complete Form PREM Reg and submit it to your Revenue Office.
For information about your obligations as an employer, please visit Employing people.
Next: Health expenses for home nursing
Published: 25 May 2020
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