Irish Payroll Association (IPASS) - Irish Payroll Association (IPASS)

1. Income Tax Rates

Tax year	Standard Rate	Higher Rate
2017	20%	40%

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
first year after bereavement	€3,600
second year after bereavement	€3,150
third year of bereavement	€2,700
fourth year after bereavement	€2,250
fifth year after bereavement	€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
Single Person, or one Spouse or Civil Partner blind	€1,650
Both Spouses or Civil Partners blind	€3,300
Allowance for guide dog*	€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
Single/Widowed person or Surviving Civil Partner	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
Married Couple or Civil Partnership - one income	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
Married or Civil Partnership - two incomes	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

Motor Cycle Rates:

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

6. Foreign Subsistence Rates

7. 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

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

The Reduced 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%	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

14. Important Payroll Dates for 2017

January	1^st	Public Holiday and SEPA Holiday
	14^th	P30 return and payment for December (not paid and filed on ROS)
	14^th	P30 quarterly return and payment for Oct – Dec (not paid and filed on ROS)
	14^th	Termination payment paid last year must be notified to Revenue
	21^st	Pension deductions from December to be remitted to pension scheme
	23^rd	P30 return and payment for December (paid and filed on ROS)
	23^rd	P30 return and payment for October – December (paid and filed on ROS)

February	14^th	P30 return and payment for January (not paid and filed on ROS)
	15^th	P60s to be issued to employees
	15^th	Tax exempt payment due to death or disability must be notified to Revenue
	15^th	P35 return to be paid and filed (where not paid and filed on ROS)
	21^st	Pension deductions from January to be remitted to pension scheme
	23^rd	P30 return and payment for January (paid and filed on ROS)
	23^rd	P35 return to be paid and filed (where paid and filed on ROS)
	23^rd	Employer SARP Return

March	14^th	P30 return and payment for February (not paid and filed on ROS)
	17^th	Public Holiday
	21^st	Pension deductions from February to be remitted to pension scheme
	23^rd	P30 return and payment for February (paid and filed on ROS)
	31^st	Forms RSS1, ESS1, SRS01 and ESOT1 to be submitted to Revenue
	31^st	Deadline for claiming separate assessment for this tax year
	31^st	Deadline for nominating assessable spouse/nominated civil partner for this tax year

April	14^th	P30 return and payment for March (not paid and filed on ROS)
	14^th	P30 quarterly return and payment for Jan – Mar (not paid and filed on ROS)
	14^th	SEPA Holiday
	17^th	Public Holiday and SEPA Holiday
	21^st	Pension deductions from March to be remitted to pension scheme
	23^rd	P30 return and payment for March (paid and filed on ROS)
	23^rd	P30 quarterly return and payment for Jan – Mar (paid and filed on ROS)

May	1^st	Public Holiday and SEPA Holiday
	14^th	P30 return and payment for April (not paid and filed on ROS)
	21^st	Pension deductions from April to be remitted to pension scheme
	23^rd	P30 return and payment for April (paid and filed on ROS)

June	5^th	Public Holiday
	14^th	P30 return and payment for May (not paid and filed on ROS)
	21^st	Pension deductions from May to be remitted to pension scheme
	23^rd	P30 return and payment for May (paid and filed on ROS)

July	14^th	P30 return and payment for June (not paid and filed on ROS)
	14^th	P30 quarterly return and payment for Apr – Jun (not paid and filed on ROS)
	21^st	Pension deductions from June to be remitted to pension scheme
	23^rd	P30 return and payment for June (paid and filed on ROS)
	23^rd	P30 quarterly return and payment for Apr – Jun (paid and filed on ROS)

August	7^th	Public Holiday
	14^th	P30 return and payment for July (not paid and filed on ROS)
	21^st	Pension deductions from July to be remitted to pension scheme
	23^rd	P30 return and payment for July (paid and filed on ROS)

September	14^th	P30 return and payment for August (not paid and filed on ROS)
	21^st	Pension deductions from August to be remitted to pension scheme
	23^rd	P30 return and payment for August (paid and filed on ROS)

October	14^th	P30 return and payment for September (not paid and filed on ROS)
	14^th	P30 quarterly return and payment for Jul – Sept (not paid and filed on ROS)
	21^st	Pension deductions from September to be remitted to pension scheme
	23^rd	P30 return and payment for September (paid and filed on ROS)
	23^rd	P30 quarterly return and payment for Jul – Sept (paid and filed on ROS)
	30^th	Public Holiday

November	14^th	P30 return and payment for October (not paid and filed on ROS)
	21^st	Pension deductions from October to be remitted to pension scheme
	23^rd	P30 return and payment for October (paid and filed on ROS)

December	14^th	P30 return and payment for November (not paid and filed on ROS)
	21^st	Pension deductions from November to be remitted to pension scheme
	23^rd	P30 return and payment for November (paid and filed on ROS)
	25^th	Public Holiday and SEPA Holiday
	26^th	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	1^st January to 7^th January	27	2^nd July to 8^th July
2	8^th January to 14^th January	28	9^th July to 15^th July
3	15^th January to 21^st January	29	16^th July to 22^nd July
4	22^nd January to 28^th January	30	23^rd July to 29^th July
5	29^th January to 4^th February	31	30^th July to 5^th August
6	5^th February to 11^th February	32	6^th August to 12^th August
7	12^th February to 18^th February	33	13^th August to 19^th August
8	19^th February to 25^th February	34	20^th August to 26^th August
9	26^th February to 4^th March	35	27^th August to 2^nd September
10	5^th March to 11^th March	36	3^rd September to 9^th September
11	12^th March to 18^th March	37	10^th September to 16^th September
12	19^th March to 25^th March	38	17^th September to 23^rd September
13	26^th March to 1^st April	39	24^th September to 30^th September
14	2^nd April to 8^th April	40	1^st October to 7^th October
15	9^th April to 15^th April	41	8^th October to 14^th October
16	16^th April to 22^nd April	42	15^th October to 21^st October
17	23^rd April to 29^th April	43	22^nd October to 28^th October
18	30^th April to 6^th May	44	29^th October to 4^th November
19	7^th May to 13^th May	45	5^th November to 11^th November
20	14^th May to 20^th May	46	12^th November to 18^th November
21	21^st May to 27^th May	47	19^th November to 25^th November
22	28^th May to 3^rd June	48	26^th November to 2^nd December
23	4^th June to 10^th June	49	3^rd December to 9^th December
24	11^th June to 17^th June	50	10^th December to 16^th December
25	18^th June to 24^th June	51	17^th December to 23^rd December
26	25^th June to 1^st July	52	24^th December to 30^th December
		53	31^st December where it is a payday

Month No.	Month Ended	Month No.	Month Ended

1	31^st January	7	31^st July
2	28^th February	8	31^st August
3	31^st March	9	30^th September
4	30^th April	10	31^st October
5	31^st May	11	30^th November
6	30^th June	12	31^st December

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

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%