Taxation of benefit in kind

Overview

Most benefits provided by employers to their employees are taxable. This section explains how employers apply Income Tax, Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) to benefits.

If you are an employee and you have received benefits from an employer, Taxation of employer benefits explains how this affects your taxes.

Next: Estimating the value of benefits

Published: 23 September 2026 Print this page

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