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Do part-time employees qualify for the full Small Benefit Scheme?

Small Benefit

Yes, they do. No distinction is made by Revenue between full and part-time employees. As long as the person is an employee of the company or business, they can avail of the full €1,500 tax-free limit regardless of the number of hours they work.

For more details, and to download a comprehensive pdf guide, please visit our Small Benefit page.

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