TAX Information

 Home / TAX Information

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
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
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

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.pdf

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

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
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

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
Twitter Feeds
RT @PaycheckPlus: Decimal point error in payroll – €196.36 not €19,636! Irishman jailed & the company hasn’t been repaid #Payroll #HR https… 12 HOURS ago

Contact Information

  • The Irish Payroll Association
  •   IPASS House,
    H4 Centrepoint Business Park,
    Oak Road, Dublin 12
  •   (01) 4089100
  •   (01) 4089102
  • Contact US
Join Today
 
Subscribe to Newsletter