2. Annual Tax Credits
Single/Widowed Person or Surviving Civil Partner Tax Credit | €1,650 |
Married Couple or Civil Partnership Tax Credit | €3,300 |
Widowed Person or Surviving Civil Partner in year of bereavement | €3,300 |
Widowed Person or Surviving Civil Partner - Additional relief for subsequent years after year of bereavement | |
- With no dependent children | €540 |
- With dependent children | |
|
€3,600 |
|
€3,150 |
|
€2,700 |
|
€2,250 |
|
€1,800 |
Single Person Child Carer Tax Credit | €1,650 |
PAYE Tax Credit | €1,650 |
Home Carer Tax Credit | €1,100 |
Age Tax Credit - Single/Widowed Person or Surviving Civil Partner | €245 |
Age Tax Credit – Married Couple or Civil Partnership | €490 |
Blind Person Tax Credit | |
|
€1,650 |
|
€3,300 |
|
€825 |
Incapacitated Child Tax Credit | €3,300 |
Dependent Relative Tax Credit | €70 |
Earned Income Tax Credit | €950 |
Fisher Tax Credit | €1,270 |
* Allowance for Guide dog is standard rated.
3. Annual Standard Rate Cut Off Points
Single/Widowed person or Surviving Civil Partner | 20% | First €33,800 |
40% | Balance | |
Single/Widowed person qualifying for the Single Person Child Carer Tax Credit | 20% | First €37,800 |
40% | Balance | |
Married Couple or Civil Partnership - one income | 20% | First €42,800 |
40% | Balance | |
Married or Civil Partnership - two incomes | 20% | First €42,800, plus the amount of the lower income up to a maximum of €24,800 |
40% | Balance |
4. Civil Service Motor Travel Rates
Car or Van Rates:Rates per kilometre: | Engine up to 1200cc | 1201cc to 1500cc | 1501cc+ |
First 6,437 km | 39.12 cent | 46.25 cent | 59.07 cent |
6,438 km and over | 21.22 cent | 23.62 cent | 28.46 cent |
Rates per kilometre: | Engine up to 150cc | 151cc to 250cc | 251cc to 600cc | 601cc and over |
First 6,437 km | 14.48 cent | 20.10 cent | 23.72 cent | 28.59 cent |
6,438 km and over | 9.37 cent | 13.31 cent | 15.29 cent | 17.60 cent |
Bicycle Rates: 8 cent per kilometre
5. Domestic Civil Service Subsistence Rates
24 Hour Allowance | Daily Allowances | |||
Normal Rate | Reduced Rate | Detention Rate | 5 to 10 hours | Over 10 hours |
€125.00 | €112.50 | €62.50 | €14.01 | €33.61 |
6. Foreign Subsistence Rates
Foreign subsistence rates may be obtained from the Department of Public Expenditure and Reform website: www.per.gov.ie/wp-content/uploads/foreignsubjan2010.pdf7. Benefit in Kind – Company Car
The rate of BIK for a full year in which a company car is available to an employee for private use is dependent on the number of business kilometres travelled in the year. The BIK equals the Original Market Value (OMV) of the car multiplied by the appropriate % as follows:Annual Business Travel (kms) | % of OMV |
Up to 24,000 | 30% |
In excess of 24,000 but not exceeding 32,000 | 24% |
In excess of 32,000 but not exceeding 40,000 | 18% |
In excess of 40,000 but not exceeding 48,000 | 12% |
In excess of 48,000 | 6% |
8. Benefit in Kind – Company Van
The rate of BIK for a full year in which a company van is available to an employee for private use is 5% of the OMV of the van. There is no reduction in the rate of BIK based on the annual business travel.9. Flat Rate (Schedule E) Allowances
Flat Rate Expenses for certain categories of employment | |
2016 | |
€ | |
Agricultural Advisers (employed by Teagasc) | 671 |
Archaeologists: (Civil Service) | 127 |
Architects employed by | |
(a) Civil Service | 127 |
(b) Local Authorities | 127 |
Airline Cabin Crews | 64 |
Bar trade: Employees | 93 |
Building Industry | |
Bricklayer | 175 |
Fitter mechanic, plasterer | 103 |
Electrician | 153 |
Mason, roofer slater, tiler, floor layer, stone cutter | 120 |
Driver, scaffolder, sheeter, steel erector | 52 |
Professionals: engineers, surveyors, etc. | 33 |
General operatives (labourers etc. incl. Public Sector) | 97 |
Bus, rail and road operatives in | |
Bus Atha Cliath, Bus Eireann and Iarnod Eireann | 160 |
Cardiac Technicians | |
Female | 212 |
Male | 107 |
Carpentry and joinery trades | |
Cabinet makers, Carpenters, Joiners | 220 |
Painters, Polishers, Upholsterers, Wood Cutting Machinists | 140 |
Civil Service | |
Architectural Technologists & Assistants | 166 |
Clerks of Works (incl. Senior and District Inspectors) | 142 |
Engineering Technicians for Archaeologists, Architects, Engineers and Surveyors | 166 |
Park Rangers and constables employed by the Office of Public Works | 77 |
Clergymen (Church of Ireland) | 127 |
Consultants (hospital) | 695 |
Note: Deduction includes subscription to the Irish Medical Council | |
Cosmetologists | |
Obliged to supply and launder their own white uniforms | 160 |
Dentists in employment | 376 |
Dockers | 73 |
Doctors (hospital, including consultants) | 695 |
Note: Deduction includes subscription to the Irish Medical Council. | |
Draughtsmen (Local Authority) | 133 |
Driving Instructors | 125 |
Note: This amount represents an annual allocation of half the biannual statutory ADI fee payable to the Road Safety Authority | |
Engineers employed by: | |
(a) Civil Service | 166 |
(b) Local Authorities | 127 |
(c) Eir, Coillte, OPW | 166 |
Engineering Industry and Electrical Industry | |
Skilled workers who bear the full cost of own tools and overalls | 331 |
Semi-skilled workers who bear the full cost of own tools and overalls | 254 |
All unskilled workers and skilled or semi-skilled workers who do not bear the full cost of own tools and overalls | 219 |
Firefighters Full-time | 272 |
Firefighters Part-time | 407 |
Fishermen in Employment | 318 |
Freelance actors chargeable to PAYE | 750 |
Grooms (Racehorse Training) | 294 |
Home Helps (Employed directly or indirectly by Health Boards) | 256 |
Hospitals Domestic Staff: | |
To include general operatives, porters, drivers, attendants, domestics, laundry operatives, cooks, catering supervisors, waitresses, catering staff, kitchen porters | |
(a) who are responsible for providing and laundering their own uniforms. | 353 |
(b) who are obliged to launder the uniforms supplied | 185 |
(c) whose uniforms are supplied and laundered free | 93 |
Hotel industry | |
Head hall porter | 90 |
Hall porter | 64 |
Head waiter | 127 |
Waiter | 97 |
Waitress | 64 |
Chef | 97 |
Manager | 191 |
Assistant Manager | 127 |
Trainee Manager | 78 |
Kitchen Porter | 21 |
Journalists | |
Journalists, including those in public relations area of journalism | 381 |
Journalists who receive expense allowances from their employers | 153 |
Local Authorities | |
Executive Chemists | 115 |
Parks Superintendents | 40 |
Town Planners | 115 |
Mining Industry | |
(a)miners/shift bosses underground, mill process workers/shift bosses and steam cleaners | 1312 |
(surface workers) | 655 |
Motor repair and motor assembly trades | |
Assembly workers, greasers, storemen and general workers | |
(a) who bear the full cost of own tools and overalls | 52 |
(b) who do not bear the full cost of own tools and overalls | 42 |
Fitters and mechanics | |
(a) who bear the full cost of own tools and overalls | 85 |
(b) who do not bear the full cost of own tools and overalls | 42 |
Panel Beaters (See Panel Beaters/Sheet Metal Workers | |
Nurses: | |
(a) where obliged to supply and launder their own uniforms | 733 |
(b) where obliged to supply their own uniforms but laundered free | 638 |
(c) where obliged to launder the uniforms supplied | 353 |
(d) where uniforms are supplied and laundered by hospital | 258 |
Nurses: Short Term Contracts through an Agency. Additional Amount Due | 80 |
Nursing Assistants(including attendants, orderlies and nurses’ aides) | |
(a) where obliged to supply and launder their own uniforms | 526 |
(b) where obliged to supply their own uniforms but laundered free | 440 |
(c) where obliged to launder the uniforms supplied | 234 |
(d) where uniforms are supplied and laundered by hospital | 93 |
Occupational Therapists | |
(a) where obliged to supply and launder their own uniforms | 217 |
(b) where obliged to supply their own uniforms but laundered free | 153 |
(c) where uniforms are supplied and laundered by hospital | 52 |
Optometrists/Dispensing Opticians in employment | |
Optometrists | |
Registration Fee - once off fee paid initially in year 1 | 250 |
Retention Fee - payable in 1st year and each subsequent year | 285 |
Restoration Fee - payable to re-register with the Opticians Board | 270 |
Dispensing Opticians | |
Registration Fee - once off fee paid initially in year 1 | 200 |
Retention Fee - payable in 1st year and each subsequent year | 225 |
Restoration Fee - payable to re-register with the Opticians Board | 215 |
Panel Beaters / Sheet metal Workers | |
(a) Who bear full cost of own tools and overalls | 78 |
(b) Who do not bear full cost of own tools and overalls | 40 |
Pharmacists | 400 |
Pharmaceutical Assistants (formerly known as Assistant Pharmacists) | 200 |
NOTE These amounts represent the Annual Retention Fee payable to the PSI | |
Physiotherapists | |
(a) where obliged to supply and launder their own uniforms | 381 |
(b) where obliged to supply their own uniforms but laundered free | 318 |
(c) where uniforms are supplied and laundered by hospital | 64 |
Pilots (Airline Pilots Association) | 275 |
Plumbing trades | |
Plumber (non-welder) | 177 |
Plumber-welder | 205 |
Pipe fitter-welder | 205 |
Printing Bookbinding and allied trades | |
Bookbinders (Hand) | 109 |
Bookbinders (Others) | 97 |
Compositors, linotype and monotype operators | 121 |
Copy Holders, photo lithographers, photo engravers and workers in T and E section of newspapers | 114 |
Monotype caster attendants, stereotypes and machine minders | 135 |
Readers and revisers | 100 |
Rotary machine minders and assistants | 150 |
Others (e.g. cutters, dispatchers, rulers, warehousemen) | 90 |
Professional Valuers in the Valuation Office | 680 |
Radiographers | |
(a) where obliged to supply and launder their own white uniforms | 242 |
(b) where obliged to supply their own white uniforms but laundered free | 143 |
(c) where white uniforms are supplied and laundered by hospital | 73 |
Respiratory & Pulmonary Function Technicians | 191 |
RTE National Symphony Orchestra | 2,476 |
RTE Concert Orchestra | 2,476 |
Shipping | |
British Merchant Navy | |
Foreign-going trade: | |
(a) First class passenger and cargo liners. | |
Master | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 |
Chief steward | 318 |
Assistant steward | 244 |
Carpenter | 194 |
Other ranks | 148 |
(b) Cargo-vessels, tankers, ferries | |
Master | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 |
Chief steward | 318 |
Assistant steward | 244 |
Carpenter | 194 |
Other ranks | 148 |
British home or coasting trade: | |
Master | 318 |
Chief officer, chief engineer, other officers, including pursers | 318 |
Chief steward | 318 |
Assistant steward | 244 |
Carpenter | 194 |
Other ranks | 148 |
Mercantile marine officers and crews of Irish ships | |
Foreign-going trade: cargo vessels | |
Master | 98 |
Chief officer, chief engineer, radio officer | 90 |
Other officers including pursers | 73 |
Chief steward | 73 |
Assistant steward | 55 |
Carpenter (to include tools) | 55 |
Other ranks, including boys | 37 |
Home trade: | |
(a) Cross channel and continental | |
Master | 98 |
Chief officer, chief engineer, radio officer | 90 |
Other officers, including pursers | 73 |
Chief steward | 73 |
Assistant steward | 55 |
Carpenter (to include tools) | 55 |
Other ranks including boys | 37 |
(b) Coasting vessels | |
Master | 98 |
Chief officer, chief engineer, radio officer | 90 |
Other officers, | |
including pursers | 73 |
Chief steward | 73 |
Assistant steward | 55 |
Carpenter (to include tools) | 55 |
Other ranks, including boys | 37 |
Shop Assistants | |
(including supermarket staff, general shop workers, drapery and footwear assistants) | 121 |
Surveyors employed by: | |
Local Authorities | 127 |
Civil Service | 127 |
Coillte | 127 |
Teachers | |
Teachers [excluding guidance counsellors, third-level academic staff and physical education teachers] | |
School principals | 608 |
Other teachers | 518 |
Part-time teacher (on full hours) | 518 |
Part-time (not on full hours) | 279 |
Guidance Counsellors | |
(a) employed full-time in second level schools | 518 |
(b) engaged mainly in teaching general subjects but also doing part-time guidance counselling (additional allowance) | 126 |
Third level academic staff | |
Professor, Heads of Schools/Departments | 608 |
Senior lecturer | 518 |
College lecturer | 518 |
Assistant lecturer | 518 |
Part-time lecturer (on full hours) | 518 |
Part-time lecturer (not on full hours) | 279 |
Physical education teachers | |
(a) fully engaged in teaching P.E. | 518 |
(b) engaged mainly in teaching general subjects but also doing part-time P.E. (additional allowance) | 126 |
Veterinary Surgeons in Employment | |
Employed vets who incur, and are not reimbursed the cost of the Registration Fee to the Veterinary Council | 621 |
Employed vets who do not incur, or are reimbursed ,the cost of the Registration Fee to the Veterinary Council | 171 |
Veterinary Nurses | |
Where obliged to supply and launder their own uniforms | 400 |
Where obliged to launder the uniforms supplied | 150 |
NOTE: Expenses deductions to be apportioned on a time basis | |
10. USC Rates and Cut-Off Points
The Standard USC Rates and Cut-Off Points (COPs) which apply to employment and/or pension income for the current year are:Rate of USC | Weekly COP | Fortnightly COP | Monthly COP | Annual COP | |
USC Rate 1 | 0.5% | €231 | €462 | €1,001 | €12,012 |
USC Rate 2 | 2.5% | €361 | €722 | €1,564.34 | €18,772 |
USC Rate 3 | 5% | €1,347 | €2,694 | €5,837 | €70,044 |
USC Rate 4 | 8% | Balance | Balance | Balance | Balance |
Rate of USC | Weekly COP | Fortnightly COP | Monthly COP | Annual COP | |
USC Rate 1 | 0.5% | €231 | €462 | €1,001 | €12,012 |
USC Rate 2 | 2.5% | Balance | Balance | Balance | Balance |
*The Reduced USC Rates and COPs apply to Medical Card holders or people aged 70 years or over, who have aggregate annual income not exceeding €60,000.
11. PRSI Summary
PRSI Class | Employer Contribution Rate | Employee Contribution Rate | Weekly/ Monthly Earnings Threshold | Higher Rate Weekly / Monthly Threshold |
A | 8.5% / 10.75%* | 4%** | €352 / €1,525 | N/A |
B | 2.01% |
0.9% / 4% |
€352 / €1,525 | €1,443 / €6,253 |
C | 1.85% | 0.9% / 4% | €352 / €1,525 | €1,443 / €6,253 |
D | 2.35% | 0.9% / 4% | €352 / €1,525 | €1,443 / €6,253 |
H | 10.05% | 3.9% | N/A | N/A |
J | 0.5% | N/A | N/A | N/A |
K | N/A | 4% | €100 / €434 | N/A |
S | N/A | 4% | N/A | N/A |
M | N/A | N/A | N/A | N/A |
E | 6.87% | 3.33% | €352 / €1,525 | N/A |
P | N/A | 4% | €2,500 | N/A |
*Weekly/monthly threshold: €376/€1,629
**A PRSI credit of up to €12 is available on weekly income in excess of €352 up to €424
12. Pension & PRSA Tax Allowable Contribution Limits
The maximum amount of tax relief that can be claimed on pension contributions is based on the following table, subject to overall relevant earnings limit of €115,000.Age | Limits |
Age up to 30 years | 15% of relevant earnings |
30 but less than 40 | 20% of relevant earnings |
40 but less than 50 | 25% of relevant earnings |
50 but less than 55 | 30% of relevant earnings |
55 but less than 60 | 35% of relevant earnings |
60 years and over | 40% of relevant earnings |
13. PRD Rates and Thresholds
Tax Year 2017 | Annual | Weekly | Fortnightly | Monthly | % |
First: | €28,750 | €552.88 | €1,105.77 | €2,395.83 | Exempt |
Next: | €31,250 | €600.96 | €1,201.92 | €2,604.17 | 10% |
Balance: | 10.5% |
14. Important Payroll Dates for 2017
January |
1st |
Public Holiday and SEPA Holiday |
14th |
P30 return and payment for December (not paid and filed on ROS) |
|
14th |
P30 quarterly return and payment for Oct – Dec (not paid and filed on ROS) |
|
14th |
Termination payment paid last year must be notified to Revenue |
|
21st |
Pension deductions from December to be remitted to pension scheme |
|
23rd |
P30 return and payment for December (paid and filed on ROS) |
|
23rd |
P30 return and payment for October – December (paid and filed on ROS) |
|
February |
14th |
P30 return and payment for January (not paid and filed on ROS) |
15th |
P60s to be issued to employees |
|
15th |
Tax exempt payment due to death or disability must be notified to Revenue |
|
15th |
P35 return to be paid and filed (where not paid and filed on ROS) |
|
21st |
Pension deductions from January to be remitted to pension scheme |
|
23rd |
P30 return and payment for January (paid and filed on ROS) |
|
23rd |
P35 return to be paid and filed (where paid and filed on ROS) |
|
23rd |
Employer SARP Return |
|
March |
14th |
P30 return and payment for February (not paid and filed on ROS) |
17th |
Public Holiday |
|
21st |
Pension deductions from February to be remitted to pension scheme |
|
23rd |
P30 return and payment for February (paid and filed on ROS) |
|
31st |
Forms RSS1, ESS1, SRS01 and ESOT1 to be submitted to Revenue |
|
31st |
Deadline for claiming separate assessment for this tax year |
|
31st |
Deadline for nominating assessable spouse/nominated civil partner for this tax year |
|
April |
14th |
P30 return and payment for March (not paid and filed on ROS) |
14th |
P30 quarterly return and payment for Jan – Mar (not paid and filed on ROS) |
|
14th |
SEPA Holiday |
|
17th |
Public Holiday and SEPA Holiday |
|
21st |
Pension deductions from March to be remitted to pension scheme |
|
23rd |
P30 return and payment for March (paid and filed on ROS) |
|
23rd |
P30 quarterly return and payment for Jan – Mar (paid and filed on ROS) |
|
May |
1st |
Public Holiday and SEPA Holiday |
14th |
P30 return and payment for April (not paid and filed on ROS) |
|
21st |
Pension deductions from April to be remitted to pension scheme |
|
23rd |
P30 return and payment for April (paid and filed on ROS) |
|
June |
5th |
Public Holiday |
14th |
P30 return and payment for May (not paid and filed on ROS) |
|
21st |
Pension deductions from May to be remitted to pension scheme |
|
23rd |
P30 return and payment for May (paid and filed on ROS) |
|
July |
14th |
P30 return and payment for June (not paid and filed on ROS) |
14th |
P30 quarterly return and payment for Apr – Jun (not paid and filed on ROS) |
|
21st |
Pension deductions from June to be remitted to pension scheme |
|
23rd |
P30 return and payment for June (paid and filed on ROS) |
|
23rd |
P30 quarterly return and payment for Apr – Jun (paid and filed on ROS) |
|
August |
7th |
Public Holiday |
14th |
P30 return and payment for July (not paid and filed on ROS) |
|
21st |
Pension deductions from July to be remitted to pension scheme |
|
23rd |
P30 return and payment for July (paid and filed on ROS) |
|
September |
14th |
P30 return and payment for August (not paid and filed on ROS) |
21st |
Pension deductions from August to be remitted to pension scheme |
|
23rd |
P30 return and payment for August (paid and filed on ROS) |
|
October |
14th |
P30 return and payment for September (not paid and filed on ROS) |
14th |
P30 quarterly return and payment for Jul – Sept (not paid and filed on ROS) |
|
21st |
Pension deductions from September to be remitted to pension scheme |
|
23rd |
P30 return and payment for September (paid and filed on ROS) |
|
23rd |
P30 quarterly return and payment for Jul – Sept (paid and filed on ROS) |
|
30th |
Public Holiday |
|
November |
14th |
P30 return and payment for October (not paid and filed on ROS) |
21st |
Pension deductions from October to be remitted to pension scheme |
|
23rd |
P30 return and payment for October (paid and filed on ROS) |
|
December |
14th |
P30 return and payment for November (not paid and filed on ROS) |
21st |
Pension deductions from November to be remitted to pension scheme |
|
23rd |
P30 return and payment for November (paid and filed on ROS) |
|
25th |
Public Holiday and SEPA Holiday |
|
26th |
Public Holiday and SEPA Holiday |
|
15. Emergency Basis of Tax and USC
Weekly Paid | Weeks 1 – 4 | SRCOP | €650 | Tax Credit | €32 |
Weeks 5 – 8 | SRCOP | €650 | Tax Credit | €0 | |
Week 9 onwards | SRCOP | €0 | Tax Credit | €0 | |
Monthly Paid | Month 1 | SRCOP | €2,817 | Tax Credit | €138 |
Month 2 | SRCOP | €2,817 | Tax Credit | €0 | |
Month 3 onwards | SRCOP | €0 | Tax Credit | €0 |
Where an employee does not provide a PPS number the higher rate of 40% applies to all earnings. 8% USC applies under the Emergency Basis with no USC COPs.
16. Income Tax Calendar for 2017
Week No. | Pay day between (both days inclusive) |
Week No. | Pay day between (both days inclusive) |
1 |
1st January to 7th January |
27 |
2nd July to 8th July |
2 |
8th January to 14th January |
28 |
9th July to 15th July |
3 |
15th January to 21st January |
29 |
16th July to 22nd July |
4 |
22nd January to 28th January |
30 |
23rd July to 29th July |
5 |
29th January to 4th February |
31 |
30th July to 5th August |
6 |
5th February to 11th February |
32 |
6th August to 12th August |
7 |
12th February to 18th February |
33 |
13th August to 19th August |
8 |
19th February to 25th February |
34 |
20th August to 26th August |
9 |
26th February to 4th March |
35 |
27th August to 2nd September |
10 |
5th March to 11th March |
36 |
3rd September to 9th September |
11 |
12th March to 18th March |
37 |
10th September to 16th September |
12 |
19th March to 25th March |
38 |
17th September to 23rd September |
13 |
26th March to 1st April |
39 |
24th September to 30th September |
14 |
2nd April to 8th April |
40 |
1st October to 7th October |
15 |
9th April to 15th April |
41 |
8th October to 14th October |
16 |
16th April to 22nd April |
42 |
15th October to 21st October |
17 |
23rd April to 29th April |
43 |
22nd October to 28th October |
18 |
30th April to 6th May |
44 |
29th October to 4th November |
19 |
7th May to 13th May |
45 |
5th November to 11th November |
20 |
14th May to 20th May |
46 |
12th November to 18th November |
21 |
21st May to 27th May |
47 |
19th November to 25th November |
22 |
28th May to 3rd June |
48 |
26th November to 2nd December |
23 |
4th June to 10th June |
49 |
3rd December to 9th December |
24 |
11th June to 17th June |
50 |
10th December to 16th December |
25 |
18th June to 24th June |
51 |
17th December to 23rd December |
26 |
25th June to 1st July |
52 |
24th December to 30th December |
53 |
31st December where it is a payday |
-
Month No. Month Ended Month No. Month Ended 1 31st January 7 31st July 2 28th February 8 31st August 3 31st March 9 30th September 4 30th April 10 31st October 5 31st May 11 30th November 6 30th June 12 31st December