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What pay includes

  1. Overview
  2. Benefits, advanced payments and sick pay
  3. Expenses and travel
  4. Lump sum payments
  5. Salary sacrifice arrangements

Overview

When you pay your employee, the payment may include amounts in addition to their basic pay. Examples are:

You must include these payments as pay, and deduct Pay As You Earn (PAYE), Pay Related Social Insurance (PRSI) and Universal Social Charge (USC) in the normal way.

This section explains the types of payments that may be included in your employee's pay.

Next: Benefits, advanced payments and sick pay

Published: 07 May 2024 Print this page

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