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Tax Free – Christmas Bonus

Small Benefit Exemption You can give employees a small benefit of up to €500 in value, tax free, each year. ...
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Contract/Terms of Employment – The 5 Core Terms

Under the Terms of #Employment (Information) Acts 1994 to 2014: The employer must give an employee a written statement contains ...
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REVENUE ALERT : Revenue eBrief No. 192/21: Income Tax Return Form 2020 – ROS Form 11

Tax and Duty Manual (TDM) Part 38-01-04E - Income Tax Return Form 2020 - ROS Form 11 - has been ...
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Employment Wage Subsidy Scheme (EWSS) Extension

The EWSS will be extended until the end of April 2022 in a graduated form. The current Employment Wage Subsidy ...
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Income Tax & USC 2022 Budget Highlights

Tax Rates and SRCOPs There have been no changes to tax rates for 2022. The standard rate will remain at ...
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Cessation of Prohibition on Employees Claiming Redundancy due to Lay-off and Short Time Working

The Redundancy Payments Acts provide that where an employee is laid-off or put on short-time for more than 4 consecutive ...
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Revenue eBrief No. 176/21 – Exemption in respect of fuel grant

Exemption in respect of fuel grant The contents of Tax and Duty Manual Part 07-01-35 have been archived as information on ...
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Music & Entertainment Business Assistance Scheme

Please read the following guidelines carefully before starting your application. applications are now invited for payment under this schemethis scheme ...
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Guide to Capital Acquisitions Tax Compliance Interventions

Revenue eBrief No. 170/21 - Tax and Duty Manual Guide to Capital Acquisitions Tax Compliance Interventions has been redrafted and restructured ...
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