Use of facilities (sports, recreational, childcare and car-parking)
Sports and recreational facilities
Facilities provided on your premises
You may provide sports and recreational facilities at work for your employees. If the facilities are available to all employees, this is not a benefit-in-kind (BIK).
If facilities are only available to certain employees, this is a benefit in kind. The employees who have the use of these facilities must pay Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) on this benefit.
Calculation of the taxable benefit
The cost of the facility should be divided between the employees who are allowed to use it.
You should not charge an employee who does not wish to use the facilities provided.
Corporate membership paid by you
You may pay a corporate subscription to sports or recreational facilities for your employees. This is a BIK, and they must pay PAYE, PRSI and USC on it.
The cost paid by you should be divided equally among the employees who use the membership.
To calculate the value of the benefit, the cost paid by you should be divided equally among the employees who use the membership.
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