Employee Benefits

Major changes took effect from 01 January 2004 with respect to benefits to employees.

Many payments and perks currently provided to employees now come within the charge to PRSI and Levies and should be accounted for through payroll.

It may now be better to give cash allowances instead of specific benefits. In some cases, alternative structuring may mitigate the problem.

Some benefits remain outside the scope of PRSI and Levies.

We can advise on the most efficient structure for your business.


Dalton Street
County Mayo

Tel: + 353 (0) 94 937 1815
Fax: +353 (0) 94 937 1825
Email: dprendergast@prendergasthenry.com