Sage Payroll (Ireland)

Tax charged on non-cash perks (company cars, vans, accommodation, low-interest loans) provided to Irish employees. BIK is added to gross pay and taxed via PAYE.

Annual statement employees download from Revenue MyAccount showing total pay, tax, USC and PRSI for the year. Replaced the P60 from 2019 onward under PAYE Modernisation.

Irish statute governing how wages must be paid, the right to a payslip, lawful deductions, and (since 2022) the rules on tips, gratuities and service charges.

Irish payroll tax on gross income deducted at source by employers via PAYE and reported in real time under PAYE Modernisation. Bands, rates and exemption thresholds are set in the annual Finance Act.

Capital and salary support for a new microenterprise in its first 18 months of trading, up to EUR150,000 toward eligible costs.

Up to three years' relief from corporation tax for new companies, scaled by the employer's PRSI paid on staff salaries.

Income tax refund of up to 41% on cash invested into a new Irish company, claimed back from PAYE paid in the previous six years.