Use of facilities (sports, recreational, childcare and car-parking)

  1. Overview
  2. Sports and recreational facilities
  3. Crèche and childcare facilities
  4. Car parking

Crèche and childcare facilities

Employer-provided facility

If you provide free or subsidised childcare facilities at work for your employees, this is a benefit-in-kind (BIK). Employees must pay Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on this benefit.

The value of the benefit for tax purposes includes the insurance and maintenance costs of the premises. It should also include the value of any other costs you have to pay to run the facility.

Independent facility

If you pay or subsidise the cost of an independent crèche or child care facility for your employees, this is a BIK. Employees must pay PAYE, PRSI and USC on this benefit.

If you make a block payment to a crèche or childcare facility, this is a BIK. The employees that use the facility must pay PAYE, PRSI and USC on this benefit.

The value of the benefit should be divided between the employees that use the facility. This benefit is taxable and should be based on the number of children each employee has.

The value of the benefit should be divided between these employees, and they must pay tax on it. This payment should be based on the number of children each employee has.

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