Subsistence Rates 2015

Subsistence Rates 2015

Overnight Allowance Day Allowance Normal Rate Reduced Rate Detention Rate 10 hours or more 5 hours but less than 10 hours €125.00 €112.50 €62.50 €33.61 €14.01   Previously allowances were divided into class A and Class B, this has now been discontinued with effect from 1 July 2015. An overnight allowance covers a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which is necessarily spent overnight at least 100km away from the employee’s home and normal place of work. A day allowance applies […]

Careers – Tax Senior Wanted!

Due to continued expansion we have some exciting opportunities available in our tax department. Tax Senior The role We’re looking for a qualified tax professional with experience in all areas of tax. The role is full-time and will include managing tax compliance, undertaking tax planning exercises and other ad-hoc tax work. Who we are We’re a highly regarded 2-partner professional accountancy and tax firm based in Cork city. We have a diverse client base and provide services to SMEs across all ranges of business sectors. We take great pride in delivering a pro-active, value added service […]

Careers – Tax Trainee Wanted!

Due to continued expansion we have some exciting opportunities available in our tax department. Tax Trainee The role We’re looking for a ‘starting-out-in-tax’ trainee or a part-qualified tax professional with some experience in tax. The role is full-time and will include dealing with various aspects of tax compliance work. Who we are We’re a highly regarded 2-partner professional accountancy and tax firm based in Cork city. We have a diverse client base and provide services to SMEs across all ranges of business sectors. We take great pride in delivering a pro-active, value added service to our […]

Save Tax – Benefit In Kind Exemption For Travel Passes

For some years an exemption has been available where an employer can purchase a bus, rail or ferry pass for an employee under an approved salary sacrifice arrangement. The exemption means that no tax is payable on the benefit-in-kind. Recently Revenue issued a clarification to show that an employee can enter into one of these salary sacrifice arrangements, with their employer’s agreement, more than once a year and the exemption will still apply. Remunerating staff in a tax-effective manner can make a difference in attracting and retaining good quality employees. So, where you have staff commuting […]

Mileage and Subsistence Changes 2015?

The European Court of Justice (ECJ) ruled in Sept 2105 that workers (e.g. sales executives) who do not have a fixed office are entitled to count time spent travelling from home to the first meeting of the day and the journey from their last meeting to home in the evening as work time. Accordingly this time must be included in working hours, rest breaks and pay when they are being calculated. The ECJ decision may result in the Revenue Commissioners changing the current application of the rules governing expenses. They are clamping down severely on payment […]

Revenue focus on employee share option schemes

Revenue is pursuing millions of euro in unpaid tax from workers in some of the biggest companies based in Ireland. The Revenue is focusing on employees who cashed in company shares but failed to pay tax owed on profits made from share options. Revenue is calling this a “compliance programme” for people who exercised a share option within their company in recent years. People who sell shares at a profit are due to pay capital gains tax, which is imposed at a rate of 33pc. Some employees/directors may have mistakenly thought they did not have to […]

Have You Checked Your Firm’s Sick Pay Policy Recently?

Employees will now have to be out of work sick for six days (previously three days) before they can claim illness benefit. Even though there is no legal obligation for employers to pay sick leave, existing sick pay policies should be checked carefully to see if the employer is eligible to carry the additional cost following this change. PDF

STARTING EMPLOYMENT IN IRELAND

If you are arriving in Ireland and starting employment here for the first time you must apply for a Personal Public Service (PPS) number with the Department of Social Protection by either:   Completing Form REG 1 (Application for PPS No.) and sending it to us with a copy of your current valid passport / national identity card or your birth certificate together with evidence of your Irish residency and recent work history. We will then forward this documentation to the Social Welfare office for you and arrange your PPS number.   Calling in person to […]

Regarding work barbeque season, Employers need to be aware of their responsibilities at Employee Social Events

Case law has shown that the employer may be held liable for an incident that may take place at a work related social event. In order to ensure that an employer has the appropriate protection in place it is important that the following items are in place: A clear and well publicised policy in place with regard to bullying, harassment and sexual harassment Make sure that employees are aware that they may be subject to disciplinary action for inappropriate conduct at any work related social event Managers should be trained in how to deal with unacceptable […]

Can an employee work from home while on certified sick leave?

      On the face of it the answer to this would normally be no.   If an employee is medically certified as sick then they should not be working for health and safety reasons and working from home is no exception.   However, employers can consider having the employee medically assessed to determine as to what extent the sickness or injury affects their ability to work.   If the only reason they cannot work is because they cannot travel to work then working from home may be an option.   However, Employers need to […]

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