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 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
- and
- one medical check-up per year where the check-up is available to all employees
- 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).
Note
The one check-up limit for medical services does not apply if your employment contract requires you to have more than one medical check-up per year.
Reportable benefits
Since 1 January 2024, employers are obliged to report to Revenue details of certain expenses and benefits, paid to employees and, or directors. This report must be sent to Revenue on or before the date of payment to the employee.
What information must my employer report to Revenue?
You may receive an untaxed payment or benefit from your employer under one, or more, of the following categories:
For further information on the type of expenses and benefits that must be reported by your employer, please see Enhanced Reporting Requirements (ERR).
What does this mean for me?
You will be able to view this information in myAccount. Select ‘Expenses/Benefits’ from the PAYE Services card to access.
Please ensure your employer or pension provider has your Personal Public Service Number (PPSN). If not, you will be unable to view the payroll information reported by your employer or pension provider.
Next: Cycle to Work Scheme