Assessment of the Temporary Business Energy Support Scheme (TBESS) under Section 100 of Finance Act 2022 – January 2023 Minister for Finance, Michael McGrath, has

Effective from 1 January 2023, the new statutory sick pay scheme came into effect. Employers must ensure that they are ready to comply with their

The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Covid Act”) amends the Companies Act 2014 (the “Companies Act”) and the Industrial and Provident Societies Act

UK and Irish accounting standards are subject to periodic review at least once every five years. This is done to ensure that the standard remains

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

Small Benefit Exemption Today the Minister for Finance announced changes to the Small Benefit Exemption, permitting two vouchers to be granted by an employer in

Income Tax   Credits and rate bands The income tax standard rate bands will increase as follows: Single, widowed or surviving civil partner from €36,800

Social Welfare weekly social welfare rates will be increased by €12 for working age recipients there will also be a €12 increase in weekly payments

On 12/3/2020 the World Health Organisation formally declared COVID-19 a pandemic, and the European Centre for Disease Prevention and Control (ECDC) updated its advice. Taoiseach