Payment of Membership Fees to Professional Bodies by Employers on behalf of Employees

Irish employers should examine the circumstances in which they pay professional membership fees on behalf of employees in light of a recent update by Irish Revenue to guidance on the PAYE impact of paying professional membership fees on behalf of employees.  While there is no change in the law in this area, the updated Irish Revenue guidance indicates the adoption of a more restricted approach to what is permitted.  Employers should review their practices to ensure that the payment of the professional membership fees meets the conditions so that PAYE need not be operated.

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