Employment Tax Matters - May 2015

Employment Tax Matters - May 2015

Where certain conditions are met, subsistence allowances based on Civil Service rates and criteria can be paid to employees tax free as an alternative to reimbursing receipted expenditure.

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Head of Employment Tax Services

KPMG in Ireland


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Employment Tax Matters - May 2015

The Minister for Public Expenditure and Reform recently published a circular containing revised rates of subsistence allowances and standard distance requirements. In summary, the rates have been simplified and increased but the minimum distance between the temporary workplace and the normal place of work or home have also been increased. The increased distance criteria could cause problems for businesses.

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