Information on payroll submission

What benefit information do you provide?

Company share-based remuneration

This involves payment through shares in the employer company or a company that controls the employer company. This information is included in pay for Income Tax.

Taxable benefits

These are non-cash benefits, for example, private use of a company car, preferential loans or subsidised accommodation. This amount excludes company share-based remuneration, but includes shares in other companies that are not a company that controls your company. This information is included in ‘Taxable pay (this employment)’.

Amounts contributed by employer to retirement schemes

This includes amounts contributed by an employer to retirement schemes including:

• Personal Retirement Savings Accounts (PRSAs)
• Retirement Annuity Contracts (RACs)
• and
• Additional Voluntary Contributions (AVCs).

Taxable lump sum

This is the amount of taxable lump sum payment included in pay for Income Tax. 

Temporary Wages Subsidy Scheme (TWSS)

Revenue operated the Temporary Wage Subsidy Scheme (TWSS) from 26 March 2020 to 31 August 2020. It enabled employees, whose employers were affected by the pandemic, to receive significant supports directly from their employer. The TWSS replaced the Employer COVID-19 Refund Scheme. The TWSS ended on 31 August 2020 and was replaced by the Employment Wage Subsidy Scheme (EWSS).

TWSS was not taxable in real time through the PAYE system. However, it remains a taxable source of income for the specified employee, and liable to Income Tax and USC, at the end of the year.

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