Insights

Benefit in Kind rules have changed with effect from 1 January 2023.

Employers should review the treatment of these benefits and update their payroll computations to ensure that the correct notional pay is subject to tax with effect from 2023.

 

Please visit this link for more information:  https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-01-01b.pdf

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