Employee's pension contributions

Permanent Health Benefits (PHB)

Your employee may contribute to a Revenue-approved PHB plan. This provides them with pay if they are out sick or injured from work.

They may claim tax relief in respect of the contributions paid. There is no relief for Universal Social Charge (USC) or Pay Related Social Insurance (PRSI).

You should deduct any PHB contributions from your employee’s gross pay when calculating their tax. You should not deduct these contributions from your employee’s gross pay when you are calculating their USC and PRSI.