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Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
You may provide a business charge card to an employee. If your employee uses the card for business purposes only, this is not a Benefit in Kind (BIK).
Your employee may use the card for private purchases and not repay you for the cost of those purchases. If this happens, this is a BIK. They must pay Pay As You Earn (PAYE) , Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on the total value of the private purchase.
Published: 22 December 2021
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