Employment Tax

Employment tax sits at the intersection of finance, HR, and compliance – and the consequences of getting it wrong fall on both employer and employee. Our advisers work with clients to manage their obligations efficiently, whether that means day-to-day payroll compliance or navigating the complexities of a cross-border workforce.

We combine hands-on payroll delivery with specialist advisory capability, giving clients a single point of contact for everything from routine reporting to international assignments and equity remuneration.

PAYE & Payroll Compliance

Keeping payroll accurate and on time under Ireland’s real-time reporting regime requires more than good processes – it requires expertise.

  • Payroll management and outsourcing
  • Real-time PAYE reporting
  • Payroll health checks and error correction
  • Voluntary disclosures to Revenue

Benefits in Kind & Expenses

The tax treatment of benefits and expense reimbursements is a consistent area of employer exposure.

  • BIK calculations and reporting
  • Expenses policy review and design
  • Remote and hybrid working cost treatment
  • Revenue audit support on benefits

Employment Status

Misclassifying a worker as self-employed carries real PAYE and PRSI risk.

  • Employment versus self-employment analysis
  • Review of contractor and agency engagements
  • Advice under Revenue’s Code of Practice
  • Support through status challenges

Termination Payments

Exit payments are often time-pressured and the tax rules are nuanced.

  • Redundancy and ex-gratia payment structuring
  • Application of statutory exemptions
  • Restrictive covenant and post-employment payment advice
  • Employer and employee-side support

Salary Sacrifice Arrangements

Salary sacrifice can deliver meaningful tax and PRSI savings for both employer and employee, but the arrangements must be structured correctly to be effective.

  • Design and implementation of salary sacrifice schemes
  • Review of existing arrangements for compliance
  • Integration with payroll and reporting processes
  • Advice on qualifying benefits and Revenue requirements

Pension-Related Employer Obligations

Pension contributions and related employer obligations carry their own tax and reporting requirements that sit alongside broader payroll compliance.

  • Tax relief on employer and employee contributions
  • Treatment of pension-related deductions and top-up payments
  • Advice on approved occupational pension schemes
  • Reporting obligations and interaction with payroll

Share Schemes & Equity Remuneration

Equity is a powerful tool for attracting and retaining talent — if structured correctly.

  • KEEP scheme design and compliance
  • Unapproved share options and restricted shares
  • Employee share ownership structures
  • Annual reporting obligations to Revenue

Revenue Interventions & Employer Audits

When Revenue comes calling, experienced representation makes a material difference.

  • PAYE audit and Employer Compliance Visit support
  • Aspect query responses
  • Voluntary disclosure preparation
  • Risk assessment and audit-readiness reviews

Other Tax services

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At RBK, we provide our clients with high-quality technical and commercial solutions that are responsive, relevant and practical.

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