Following on from previous bulletins on the subject of Determining Employment Status, Revenue has issued an updated guideline which we have attached for your convenience. We highlight the main differences between both documents below. However, it is very important that you review your engagement with service...
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Ireland’s auto-enrolment (‘AE’) pension scheme comes into effect on 1 January 2026 and will provide pension coverage for up to 800,000 employees who are not currently part of a pension scheme, please click link for full guidance. Auto-enrolment is a new retirement savings initiative that...
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Date: 10 October 2025 Opportunity to regularise tax treatment of certain contractor arrangements for 2024 and 2025 Revenue has published guidance following the Karshan (Domino’s Pizza) Supreme Court decision on the employment status of certain workers. A time-limited settlement opportunity until 30 January 2026 is available for...
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RZLT was first introduced in 2022, however 2025 is the first year that a liability is actually payable. For 2025 the due date is 23 May 2025. This tax applies to: sites which are zoned residential or mixed-use which are serviced (as defined in the legislation),...
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New guidance on determining the employment status of workers for tax purposes has been published. It follows a recent Supreme Court judgment relating to Domino’s Pizza (Karshan Limited). In that decision, it was determined that the individuals involved should be treated as employees and not...
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As part of Budget 2025, the Government has announced a new €4,000 Grant called Power Up, to assist businesses in hospitality, retail and beauty sectors. Register on mycoco.ie/powerup by Friday, 8 November 2024. Power Up Grant Local Authorities are now emailing businesses who may be eligible for the...
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Payroll Bulletin - October 2024 Changes to Payroll 2025 The following changes all need to be borne in mind when preparing payrolls in 2025: The minimum wage for employees will increase from 1st January 2025: I. Over 19’s: to €13.50 per hour II. Age 19: to €12.15 per...
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The following changes to PRSI rates come into effect from 1st October 2024. The Class A employee rate of 4% will increase by 0.1% to 4.1%. The Class A employer rates of 8.8% and 11.05% will increase by 0.1% to 8.9% and 11.15% respectively. The...
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Taxes Consolidation Act 1997 has introduced a new relief which is available to residential landlords. This relief allows landlords to take a deduction for expenses relating to the retrofitting of residential premises when calculating rental profits between 1st January 2023 and 31st December 2025. You...
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