Payroll Services

Payroll Support & Services

Our outsourced payroll processing becomes your dedicated payroll department whose objective is processing your payroll in the most cost effective and compliant manner.

• We handle all aspects of tax, social insurance, pension, and statutory deductions;
• File your monthly or quarterly P30’s and your annual P3.5
• We calculate Benefit In Kind (BIK);
• We keep you informed of any budget changes, compliance or Revenue requirements;
• Our experienced team can handle weekly or monthly payrolls with supporting Payslips for your staff .

We can provide comprehensive payroll services from our office in Fitzwilliam Square, Dublin 2, Ireland. These include the preparation of your employees weekly wages together with their payslips.

We will also file your monthly P30 returns and Annual P35 to the Revenue.

Subsistence Allowances

Subsistence allowance can be paid to staff who work away from base in carrying out their duties of employment.

Subsistence

An overnight allowance covers a period of 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which is spent away from the normal place of work on a business trip.

Where an absence exceeds 24 hours, a day allowance at the appropriate rate may be paid only if the last period of 24 hours is exceeded by 5 or more hours.

• The normal rate is payable for absences up to 14 nights.
• The reduced rate is payable for each of the next 14 nights.
• The detention rate is payable for each of the next 28 nights.
• For absences over 56 nights, employers should make an application to the appropriate Revenue Office with a view to agreeing the rate to be applied.

The period of subsistence at any one location is limited to six months.

As with mileage, proper records must be kept.

Certain industries have agreed different rates with the Revenue Commissioners, such as “country money” for construction workers and electrical contractors and various subsistence rates for road haulage drivers. It is worth checking with the representative body of your industry (e.g. Road Haulage Association) to see if specific rates have been agreed with the Revenue Commissioners.

Domestic Subsistence Rates effective from 1 July 2015

Day Allowances: A day allowance applies to continuous absence of 5 hours or more, provided the absence is not at a place within 8 kilometres (5 kilometres prior to 1 July 2015) of the employee’s home or normal place of work. There are two categories of day allowance, namely, 5 to 10 hours absence and over 10 hours absence.

Overnight Allowance (over 24 hours absence): An overnight allowance covers a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which is necessarily spent overnight at least 100km away from the employee’s home and normal place of work. (Prior to 1 July 2015, an overnight allowance covered a period of up to 24 hours from the time of departure, as well as any further period not exceeding 5 hours, which was necessarily spent overnight away from the normal place of work). Where an absence exceeds 24 hours, a day allowance at the appropriate rate may be paid only if the last period of 24 hours is exceeded by 5 or more hours.

• Normal Rate: This is payable for absences up to 14 nights.
• Reduced Rate: This is payable for each of the next 14 nights.
• Detention Rate: This is payable for each of the next 28 nights.

Absences Over 56 Nights: Employers should make application to the appropriate Revenue office with a view to agreeing the rate to be applied.

The period of subsistence at any one location is limited to six months. Any departure from this position e.g. for continuation of the subsistence period for a short duration, is considered on the circumstances of the individual case.

Continuous Absence: Certain absences from a particular temporary location would not be regarded as breaking the continuity of stay for the purpose of reducing the subsistence allowance. These absences would include absences of not more than two nights due to a return on official business to the employee’s normal place of work, plus any nights of a weekend or public holidays or return visits home or annual leave. These absences would not, of course, qualify for subsistence allowance.

Teamworkers: Where employees are working as team members and it is necessary for junior team members to stay in the same accommodation as senior team members who qualify for a higher rate of subsistence, such higher rate may also apply to the junior team members.

The day and night allowance cannot be paid in respect of the same period

Click links below to download pdf version Forms

Motoring & Subsistence Expenses
Expense, Travel and Subsistence Claim Form
Reimbursement of Subsistence Expenses to Employees