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Civil Service Subsistence Rates – Dec 2023

Civil service subsistence rates Rates for assignments within the State Overnight allowance Rate categoryRateNormal rate€195.00Reduced rate€175.50Detention rate€97.50 Overnight allowance covers ...
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State Pension (Contributory)

State Pension Contributory) - Increase in Upper Age Limit for PRSI Exemption: From 1 January 2024, the State Pension (Contributory) ...
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Tax Free Christmas Bonus

Small Benefit Exemption From 1 January 2022, you can give employees up to two small benefits, tax free, each year. ...
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<strong>Enhanced Reporting Requirements </strong> 

With effect from 1 January 2024, employers are required to report the expenses and benefits outlined below on a real ...
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GP Visit Card Revised Income Limits

Revised Income Limits from 13th November 2023: The weekly GP Visit Card revised income limits increased on 11 September 2023 ...
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Parental Leave Case Law – Interesting Read

The Workplace Relations Commission (“WRC”) case of Elizabeth O’Reilly v Avista CLG was brought under Section 18 of the Parental ...
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Vacant Homes Tax (VHT)

Vacant Homes Tax (VHT) is an annual tax that applies to residential properties in use as a dwelling for less ...
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Employed OR Self Employed?

Supreme Court judgement delivered in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino’s Pizza On 20 October, the Supreme ...
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