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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /4. Withholding on benefits-in-kind / 4.3 Taxable benefits

4.3 Taxable benefits

Republic of Ireland

The following benefits give rise to BIK (Revenue.ie):

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•�� Expense account. For example if an employee uses a company card for private purposes.
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•�� Free accommodation. BIK is charged on the open market rent (8% of the property value, unless a more accurate figure can be obtained), plus the annual value

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9.7.2 Civil contracts

1.3.1 Monthly filings

2.2.1 ATP Livslang Pension

4.4 Car allowance

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

4.4 Interest-free loans

2.2 Social security contributions

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

2.2.4 Contributions for employers of 20+ employees

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

3.7.7 Occasional leave

3.3 Participatory bonus

3.3 Leave of absence

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

3.4 Severance pay

3.2 French national minimum wage (SMIC)