{"id":6204,"date":"2024-09-04T10:43:59","date_gmt":"2024-09-04T09:43:59","guid":{"rendered":"https:\/\/allgogiftcard.com\/?page_id=6204"},"modified":"2025-09-24T15:59:22","modified_gmt":"2025-09-24T14:59:22","slug":"small-benefit-scheme","status":"publish","type":"page","link":"https:\/\/allgogiftcard.com\/small-benefit-scheme\/","title":{"rendered":"Small Benefit Scheme"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6204\" class=\"elementor elementor-6204\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-be5c138 e-flex e-con-boxed e-con e-parent\" data-id=\"be5c138\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00f4114 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"00f4114\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68aedda elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"68aedda\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Small Benefit Scheme<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-375cecb elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"375cecb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Everything you need to know about The Small Benefit Scheme &#8211;\u00a0 the \u20ac1,500 Tax-Free Reward Scheme for Irish Employers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7dae800 e-flex e-con-boxed e-con e-parent\" data-id=\"7dae800\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4eb8487 e-con-full e-flex e-con e-child\" data-id=\"4eb8487\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d3ba01 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"3d3ba01\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Best <span>Employer Tax-Break in Ireland!<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cce9337 elementor-widget__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"cce9337\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Small Benefit Scheme (SBS) is a statutory tax relief scheme offered by Irish Revenue that allows employers to provide a tax exempt benefit to Irish employees of up to \u20ac1,500 per year.<\/p><p>The Scheme allows you to give certain rewards to your employees that are NOT subject to Benefit-In-Kind (BIK) tax for the employee, or employer tax (Employer PRSI) for the company.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9638f0c elementor-widget-mobile__width-inherit elementor-widget elementor-widget-jet-mega-menu\" data-id=\"9638f0c\" data-element_type=\"widget\" data-widget_type=\"jet-mega-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"menu-order-container\"><div class=\"jet-menu-container\"><div class=\"jet-menu-inner\"><ul class=\"jet-menu jet-menu--animation-type-fade\"><li id=\"jet-menu-item-5751\" class=\"jet-menu-item jet-menu-item-type-custom jet-menu-item-object-custom jet-menu-item-has-children jet-no-roll-up jet-simple-menu-item jet-regular-item jet-menu-item-5751\"><a href=\"#\" class=\"top-level-link\"><div class=\"jet-menu-item-wrapper\"><div class=\"jet-menu-title\">Order Now<\/div><i class=\"jet-dropdown-arrow fa fa-angle-down\"><\/i><\/div><\/a>\n<ul  class=\"jet-sub-menu\">\n\t<li id=\"jet-menu-item-5753\" class=\"jet-menu-item jet-menu-item-type-post_type jet-menu-item-object-page jet-no-roll-up jet-simple-menu-item jet-regular-item jet-menu-item-5753 jet-sub-menu-item\"><a href=\"https:\/\/allgogiftcard.com\/order-physical-cards\/\" class=\"sub-level-link\"><div class=\"jet-menu-item-wrapper\"><div class=\"jet-menu-title\">Physical Card<\/div><\/div><\/a><\/li>\n\t<li id=\"jet-menu-item-5752\" class=\"jet-menu-item jet-menu-item-type-post_type jet-menu-item-object-page jet-no-roll-up jet-simple-menu-item jet-regular-item jet-menu-item-5752 jet-sub-menu-item\"><a href=\"https:\/\/allgogiftcard.com\/order-digital-cards\/\" class=\"sub-level-link\"><div class=\"jet-menu-item-wrapper\"><div class=\"jet-menu-title\">Digital+ Card<\/div><\/div><\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76e7b65 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"76e7b65\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/allgogiftcard.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact Us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ad57ba9 e-con-full e-flex e-con e-child\" data-id=\"ad57ba9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-84594eb elementor-widget elementor-widget-image\" data-id=\"84594eb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"404\" height=\"270\" src=\"https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/08\/Allgo-Mastercard-Gift-Card-\u2013-Physical.png\" class=\"attachment-medium_large size-medium_large wp-image-5546\" alt=\"Allgo Mastercard Gift Card \u2013\u00a0Physical\" srcset=\"https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/08\/Allgo-Mastercard-Gift-Card-\u2013-Physical.png 404w, https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/08\/Allgo-Mastercard-Gift-Card-\u2013-Physical-300x200.png 300w\" sizes=\"(max-width: 404px) 100vw, 404px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-691d507 e-flex e-con-boxed e-con e-parent\" data-id=\"691d507\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-df38929 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"df38929\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">Savings<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bac1fd elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"5bac1fd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Small Benefit Scheme \u2013 4 Key Rules<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16ba2ae elementor-widget elementor-widget-text-editor\" data-id=\"16ba2ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>To provide tax-free rewards to employees under the Scheme, you must adhere to 4 basic rules:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6cab698 e-flex e-con-boxed e-con e-parent\" data-id=\"6cab698\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-368edc4 e-con-full e-flex e-con e-child\" data-id=\"368edc4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6f26b06 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"6f26b06\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">1<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f368ea elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"0f368ea\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Below the \u20ac1,500 Threshold<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a94cad elementor-widget elementor-widget-text-editor\" data-id=\"0a94cad\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The benefit cannot exceed the threshold, which was increased from \u20ac1,500 on 1st January 2025. The employer can award a lower amount than \u20ac1,500, or different amounts to different employees, but no employee can receive more than \u20ac1,500 in any one year.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e6df505 e-con-full e-flex e-con e-child\" data-id=\"e6df505\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-361347d elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"361347d\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c03f682 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c03f682\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Maximum 5 rewards per Year<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-854ea0e elementor-widget elementor-widget-text-editor\" data-id=\"854ea0e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The benefit can only be given a maximin 5 times per year up to a total combined value of \u20ac1,500. As the tax year in Ireland is January 1st \u2013 December 31st, this means that an employer can make a \u20ac500 award to an employee in January and in February, and then a third \u20ac500 award in December without any income tax, PRSI (employer or employee) or USC .<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d9bb52 e-flex e-con-boxed e-con e-parent\" data-id=\"5d9bb52\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0b8db43 e-con-full e-flex e-con e-child\" data-id=\"0b8db43\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9d6e13 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"c9d6e13\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">3<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cd225d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"2cd225d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Non-Cash<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-854b72c elementor-widget elementor-widget-text-editor\" data-id=\"854b72c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The benefit must be in non-cash form that cannot be converted into cash. This means that it cannot be paid through payroll, or for example on any company expense credit card that could be used at an ATM to withdraw cash.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1c6c4d e-con-full e-flex e-con e-child\" data-id=\"c1c6c4d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7a56d elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"2c7a56d\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">4<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e85e9 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"a6e85e9\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">No Salary Sacrifice<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71abb7f elementor-widget elementor-widget-text-editor\" data-id=\"71abb7f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The benefit cannot be funded from a deduction in salary from the employee, so the company needs to be invoiced for the total benefit amount, and needs to pay for the total value of the rewards from the company\u2019s own funds.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-39acdd0 e-flex e-con-boxed e-con e-parent\" data-id=\"39acdd0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54f7e5a elementor-widget elementor-widget-heading\" data-id=\"54f7e5a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax Savings \u2013\u00a0<span>Calculations<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03df201 elementor-widget elementor-widget-html\" data-id=\"03df201\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n    <!-- All Univerity of Nebraska-Lincoln Web Framework code is the property of UComm\/ITS Digital Experience Group \r\nand the UNL Web Developer Network. -->\r\n\r\n<!-- place the contents of this css file, in the <head><\/head> of your html page when using \r\nthe responsive table generator code on sites not in UNLcms or the UNL.edu framework -->\r\n\r\n<style>\r\n\r\n\r\n:root {\r\n    --bg-table-stripe: #f6f6f5;\r\n    --b-table: #e3e3e2;\r\n    --caption: #242423;\r\n}\r\n\r\ntable {\r\n    background-color: transparent;\r\n    border-collapse:collapse;\r\n}\r\n\r\nth {\r\n    text-align:left;\r\n    font-weight:700;\r\n    font-size:20px!important;\r\n    line-height: 28px!important;\r\n   \/* color:#5CD05A;*\/\r\n    padding: 20px 24px!important;\r\n}\r\nth:first-child {\r\n    color:#000;\r\n}\r\n\r\ntr td:first-child {\r\n    font-weight:700!important;\r\n    font-size: 18px;\r\n}\r\n\r\ntr td:last-child {\r\n\r\n    border-right:none!important;\r\n}\r\n\r\ntr td {\r\n\r\n    border-right: 4px solid #5CD05A!important;\r\n    padding: 15px 24px!important;\r\n    vertical-align: middle!important;\r\n}\r\n\r\n\r\n.dcf-txt-center {\r\n      text-align: center!important\r\n    }\r\n\r\n    .dcf-txt-left {\r\n      text-align: left!important\r\n    }\r\n\r\n    .dcf-txt-right {\r\n      text-align: right!important\r\n    }\r\n    \r\n.dcf-table caption {\r\n      color: var(--caption);\r\n      font-size: 16px;\r\n      font-weight: 700;\r\n      padding-bottom: .56rem\r\n    }\r\n\r\n    .dcf-table tbody {\r\n      border-bottom: 1px solid var(--b-table);\r\n      border-top: 1px solid var(--b-table);\r\n      font-size: 16px;\r\n    }\r\n\r\n    .dcf-table tfoot {\r\n      font-size: 18px;\r\n    }\r\n\r\n    .dcf-table td, .dcf-table th {\r\n      padding-right: 1.78em\r\n    }\r\n\r\n    .dcf-table-bordered, .dcf-table-bordered td, .dcf-table-bordered th {\r\n      border: 1px solid var(--b-table)\r\n    }\r\n\r\n    \/*.dcf-table-bordered td, .dcf-table-bordered th, .dcf-table-striped td, .dcf-table-striped th {\r\n      padding-left: 1em;\r\n      padding-right: 1em\r\n    }*\/\r\n\r\n    .dcf-table-bordered tr:not(:last-child), .dcf-table-striped tr:not(:last-child) {\r\n      border-bottom: 1px solid var(--b-table)\r\n    }\r\n\r\n    .dcf-table-striped tbody tr:nth-of-type(2n) {\r\n      background-color: var(--bg-table-stripe)\r\n    }\r\n    \r\n    .dcf-table-striped tbody tr:nth-of-type(2n) {\r\n      background-color: #fff;\r\n    }\r\n\r\n    .dcf-table thead td, .dcf-table thead th {\r\n      padding-bottom: .75em;\r\n      vertical-align: bottom\r\n    }\r\n\r\n    .dcf-table tbody td, .dcf-table tbody th, .dcf-table tfoot td, .dcf-table tfoot th {\r\n      padding-top: .75em;\r\n      vertical-align: top\r\n    }\r\n\r\n    .dcf-table tbody td, .dcf-table tbody th {\r\n      padding-bottom: .75em\r\n    }\r\n\r\n    .dcf-table-bordered thead th {\r\n      padding-top: 1.33em\r\n    }\r\n\r\n    .dcf-wrapper-table-scroll {\r\n      overflow-x: auto;\r\n      -webkit-overflow-scrolling: touch;\r\n      left: 50%;\r\n      margin-left: -50vw;\r\n      margin-right: -50vw;\r\n      padding-bottom: 1em;\r\n      position: relative;\r\n      right: 50%;\r\n      width: 100vw\r\n    }\r\n\r\n    @media only screen and (max-width:42.09em) {\r\n      .dcf-table-responsive thead {\r\n        clip: rect(0 0 0 0);\r\n        -webkit-clip-path: inset(50%);\r\n        clip-path: inset(50%);\r\n        height: 1px;\r\n        overflow: hidden;\r\n        position: absolute;\r\n        width: 1px;\r\n        white-space: nowrap\r\n      }\r\n      .dcf-table-responsive tr {\r\n        display: block\r\n      }\r\n      .dcf-table-responsive td {\r\n        -webkit-column-gap: 3.16vw;\r\n        -moz-column-gap: 3.16vw;\r\n        column-gap: 3.16vw;\r\n        display: grid;\r\n        grid-template-columns: 1fr 2fr;\r\n        text-align: left!important\r\n\r\n      }\r\n      .dcf-table-responsive.dcf-table-bordered, .dcf-table-responsive.dcf-table-bordered thead th {\r\n        border-width: 0\r\n      }\r\n      .dcf-table-responsive.dcf-table-bordered tbody td {\r\n        border-top-width: 0\r\n      }\r\n      .dcf-table-responsive:not(.dcf-table-bordered) tbody tr {\r\n        padding-bottom: .75em\r\n      }\r\n      .dcf-table-responsive:not(.dcf-table-bordered) tbody td {\r\n        padding-bottom: 0\r\n      }\r\n      .dcf-table-responsive:not(.dcf-table-bordered):not(.dcf-table-striped) tbody td {\r\n        padding-right: 0\r\n      }\r\n      .dcf-table-responsive.dcf-table-bordered tbody tr:last-child td:last-child {\r\n        border-bottom-width: 0\r\n      }\r\n      .dcf-table-responsive tbody td:before {\r\n        content: attr(data-label);\r\n        float: left;\r\n        font-weight: 700;\r\n        padding-right: 1.78em;\r\n        width:200px !important;\r\n      }\r\n      \r\n      .dcf-table-responsive tbody td:first-child:before {\r\n        display:none;\r\n      }\r\n      \r\n      .dcf-table-responsive tbody td:nth-child(2):before {\r\n        display:block;\r\n        width:100%;\r\n        text-align: center!imporant;\r\n      }\r\n      \r\n      .feat {\r\n          display:none;\r\n      }\r\n      \r\n      tr td:first-child {\r\n          display: block;\r\n          text-align: center!important;\r\n      }\r\n      tr td {\r\n          border:none!important;\r\n      }\r\n      .dcf-table-striped tbody tr {\r\n          border-bottom:2px solid #5CD05A!important;\r\n      }\r\n      \r\n    }\r\n\r\n.dcf-overflow-x-auto {\r\n      overflow-x: auto!important;\r\n      -webkit-overflow-scrolling: touch\r\n    }\r\n    \r\n.dcf-w-100\\% {\r\n  width: 100%!important;\r\n\t\t}\r\n\t\t\r\n\ttd a {\r\n\t    text-decoration: underline!important;\r\n\t}\t\r\n\t\t\r\n\ttd a.btn-tab {\r\n\t    background: #5CD05A;\r\n\t    color:#fff;\r\n\t    padding: 5px 10px 5px 10px;\r\n\t    display:inline-block;\r\n\t    text-decoration: none!important;\r\n\t}\r\n\r\n    \r\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6896b80 elementor-tabs-alignment-stretch elementor-widget-mobile__width-inherit elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"6896b80\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1091\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1091\" aria-expanded=\"false\">By Salary<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-1092\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1092\" aria-expanded=\"false\">By Company Size<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-1091\" aria-expanded=\"false\">By Salary<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1091\" tabindex=\"0\" hidden=\"false\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"8836\" class=\"elementor elementor-8836\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7a468f1c e-con-full e-flex e-con e-parent\" data-id=\"7a468f1c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35106cb5 elementor-widget elementor-widget-html\" data-id=\"35106cb5\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"dcf-table dcf-table-responsive dcf-table-bordered dcf-table-striped dcf-w-100%\">\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th scope=\"col\">Gross Salary<\/th>\r\n\t\t\t<th scope=\"col\">Gross Reward<\/th>\r\n\t\t\t<th scope=\"col\">Employee PAYE \/ PRSI \/ USC<\/th>\r\n\t\t\t<th scope=\"col\">Employer PRSI<\/th>\r\n\t\t\t<th scope=\"col\">Total Tax Saving<\/th>\r\n\t\t<\/tr>\r\n\t<\/thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac20,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac392<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac134<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac525<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac30,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac407<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac574<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac40,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac407<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac574<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac50,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac707<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac874<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac60,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac707<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac874<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac70,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac739<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac907<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac80,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac90,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac100,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac110,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac120,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac130,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac140,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"Gross Salary\">\u20ac150,000<\/td>\r\n\t\t\t<td data-label=\"Gross Reward\">\u20ac1,500<\/td>\r\n\t\t\t<td data-label=\"Employee PAYE \/ PRSI \/ USC\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer PRSI\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t<\/tbody>\r\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-1092\" aria-expanded=\"false\">By Company Size<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-1092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-1092\" tabindex=\"0\" hidden=\"hidden\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"8840\" class=\"elementor elementor-8840\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b821440 e-con-full e-flex e-con e-parent\" data-id=\"1b821440\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2402fe5c elementor-widget elementor-widget-html\" data-id=\"2402fe5c\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table class=\"dcf-table dcf-table-responsive dcf-table-bordered dcf-table-striped dcf-w-100%\">\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th scope=\"col\">No. Of Employees<\/th>\r\n\t\t\t<th scope=\"col\">Employee Tax Saving<\/th>\r\n\t\t\t<th scope=\"col\">Employer Tax Saving<\/th>\r\n\t\t\t<th scope=\"col\">Total Tax Saving<\/th>\r\n\t\t<\/tr>\r\n\t<\/thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">1 Employee<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac782<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac167<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac949<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">5 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac3,908<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac836<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac4,744<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">10 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac7,815<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac1,673<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac9,488<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">15 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac11,723<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac2,509<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac14,231<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">20 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac15,630<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac3,345<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac18,975<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">25 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac19,538<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac4,181<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac23,719<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">50 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac39,075<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac8,363<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac47,438<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">100 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac78,150<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac16,725<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac94,875<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">200 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac156,300<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac33,450<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac189,750<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">300 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac234,450<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac50,175<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac284,625<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">400 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac312,600<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac66,900<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac379,500<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">500 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac390,750<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac83,625<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac474,375<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">1,000 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac781,500<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac167,250<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac948,750<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">2,0000 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac1,563,000<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac334,500<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac1,897,500<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">5,000 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac3,907,500<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac836,250<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac4,743,750<\/td>\r\n\t\t<\/tr>\r\n\t\t<tr>\r\n\t\t\t<td data-label=\"No. Of Employees\">10,000 Employees<\/td>\r\n\t\t\t<td data-label=\"Employee Tax Saving\">\u20ac7,815,000<\/td>\r\n\t\t\t<td data-label=\"Employer Tax Saving\">\u20ac1,672,500<\/td>\r\n\t\t\t<td data-label=\"Total Tax Saving\">\u20ac9,487,500<\/td>\r\n\t\t<\/tr>\r\n\t<\/tbody>\r\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5842c9 elementor-widget elementor-widget-text-editor\" data-id=\"b5842c9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Tax-Savings Calculations based on<\/strong><\/p><ul><li>2025 Budget figures<\/li><li>Awarding full \u20ac1,500 per employee under the Small Benefit Scheme (WITHOUT GROSSING UP THE COSTS)<\/li><li>Tax rate for single employee with normal allowances and tax credits<\/li><li>Tax savings by company size based on savings per employees on higher rate of income tax (40%)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-372d325 e-flex e-con-boxed e-con e-parent\" data-id=\"372d325\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f718611 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"f718611\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Extending the Scheme Year Round<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f4cbfe elementor-widget elementor-widget-text-editor\" data-id=\"4f4cbfe\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is possible for companies to extend the Scheme throughout the year in conjunction with a qualifying points system. This means that you can award points to your employees throughout the year, and allow them to cash-in their points at the end of the year up to maximum of \u20ac1,500 in non-cash rewards.<\/p><p>The advantage of course is that instead of a giving a one-off reward for retrospective performance, you can instead run an ongoing proactive incentive &amp; reward programme throughout the year. This could be a Sales Incentive, Performance Improvement Programme, KPI Rewards, Safety-at-Work Programme, Wellness Programme, Referral Programme, Recognition Programme, Peer-2-Peer Programme \u2013 to name but a few.<\/p><p>As well as enjoying the same tax-free status, ongoing Small Benefit programmes can have the advantage of being more engaging and impactful than a single reward.<\/p><p>The <a title=\"Amplify Recognition Hub\" href=\"https:\/\/amplifysuccess.com\/recognition-hub\/\" target=\"_blank\" rel=\"noopener\">Amplify Recognition Hub<\/a> platform allows companies to run ongoing employee reward programmes, and is fully approved by Revenue for the Small Benefit Scheme. The typical ongoing programme works like this-<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8192f00 e-flex e-con-boxed e-con e-parent\" data-id=\"8192f00\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7a66ac6 e-con-full e-flex e-con e-child\" data-id=\"7a66ac6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b91e34 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"5b91e34\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">1<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f01b369 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f01b369\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Companies award points every month to their Irish staff using Recognition Hub (normally for a defined set of criteria)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b2c0e8e e-con-full e-flex e-con e-child\" data-id=\"b2c0e8e\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18bf4c6 elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"18bf4c6\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">2<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18ad996 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"18ad996\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Employees build up their points all year, but cannot spend their points until with 1st December or 1st January (depending on what suits the company best)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a845fe7 e-flex e-con-boxed e-con e-parent\" data-id=\"a845fe7\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a736c3 e-con-full e-flex e-con e-child\" data-id=\"3a736c3\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-61554fe elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"61554fe\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">3<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4346163 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4346163\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Once the date for spending is reached, employees can log on the incentive website and redeem their points for retail gift cards or vouchers<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a045350 e-con-full e-flex e-con e-child\" data-id=\"a045350\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-912c36e elementor-widget__width-auto elementor-absolute elementor-widget elementor-widget-heading\" data-id=\"912c36e\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\">4<\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-388c581 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"388c581\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The programme either caps the value of the points earned by each employee at \u20ac1,500, or restricts their spending to \u20ac1,500, with the balance being paid through payroll, subject to the normal tax rate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-319d769 e-flex e-con-boxed e-con e-parent\" data-id=\"319d769\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-fdefe45 e-con-full e-flex e-con e-child\" data-id=\"fdefe45\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72646f7 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"72646f7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Small Benefit Scheme Guide<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-08c2310 elementor-widget elementor-widget-heading\" data-id=\"08c2310\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Download this free pdf to get all the details on how to reward employees tax-free in Ireland.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac8e0ba elementor-widget elementor-widget-text-editor\" data-id=\"ac8e0ba\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"OYPEnA font-feature-liga-off font-feature-clig-off font-feature-calt-off text-decoration-none text-strikethrough-none\">This Guide Covers-<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a68175 elementor-widget elementor-widget-text-editor\" data-id=\"0a68175\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul class=\"wp-block-list\"><li>Small Benefit Rules<\/li><li>Tax-Saving Calculations<\/li><li>Best Gift Cards Options for Staff<\/li><li>Revenue Returns \u2013 Enhanced Revenue Reporting<\/li><li>Paying Bonuses Tax-Free<\/li><li>Year-Round Tax-Free Rewards<\/li><li>Other Staff Tax Saving Schemes<\/li><li>Small Benefit FAQs<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1db3ed3 e-con-full e-flex e-con e-child\" data-id=\"1db3ed3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f2c7ffe elementor-widget elementor-widget-html\" data-id=\"f2c7ffe\" data-element_type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js-eu1.hsforms.net\/forms\/embed\/v2.js\"><\/script>\r\n<script>\r\n  hbspt.forms.create({\r\n    portalId: \"1841342\",\r\n    formId: \"c3d80bf1-00ad-45dd-be6b-e4efe8c8b7e0\"\r\n  });\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9974fa7 e-con-full e-flex e-con e-child\" data-id=\"9974fa7\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b8c131 elementor-widget elementor-widget-image\" data-id=\"1b8c131\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/09\/COVER-PAGE-AllGo-Small-Benefit-Guide-8th-Edition-724x1024.png\" class=\"attachment-large size-large wp-image-10643\" alt=\"AllGo Small Benefit Guide - 8th Edition\" srcset=\"https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/09\/COVER-PAGE-AllGo-Small-Benefit-Guide-8th-Edition-724x1024.png 724w, https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/09\/COVER-PAGE-AllGo-Small-Benefit-Guide-8th-Edition-212x300.png 212w, https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/09\/COVER-PAGE-AllGo-Small-Benefit-Guide-8th-Edition-768x1086.png 768w, https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/09\/COVER-PAGE-AllGo-Small-Benefit-Guide-8th-Edition-1086x1536.png 1086w, https:\/\/allgogiftcard.com\/wp-content\/uploads\/2024\/09\/COVER-PAGE-AllGo-Small-Benefit-Guide-8th-Edition.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b761701 e-flex e-con-boxed e-con e-parent\" data-id=\"b761701\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60bf24a elementor-widget elementor-widget-heading\" data-id=\"60bf24a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Small Benefit Scheme \u2013 <span>Top FAQs<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73fbb14 elementor-widget elementor-widget-toggle\" data-id=\"73fbb14\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.5833 0C6.54208 0 0 6.54208 0 14.5833C0 22.6246 6.54208 29.1667 14.5833 29.1667C22.6246 29.1667 29.1667 22.6246 29.1667 14.5833C29.1667 6.54208 22.6246 0 14.5833 0ZM14.5833 26.25C8.15062 26.25 2.91667 21.016 2.91667 14.5833C2.91667 8.15062 8.15062 2.91667 14.5833 2.91667C21.016 2.91667 26.25 8.15062 26.25 14.5833C26.25 21.016 21.016 26.25 14.5833 26.25Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.5834 16.8963L8.32275 10.6357L6.26067 12.6978L14.5834 21.0205L22.9061 12.6978L20.844 10.6357L14.5834 16.8963Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.6785 29.2141C22.7197 29.1881 29.2406 22.6249 29.2146 14.5837C29.1887 6.54253 22.6255 0.0216026 14.5843 0.0475677C6.54308 0.0735328 0.0221505 6.63671 0.0481156 14.6779C0.0740806 22.7191 6.63725 29.24 14.6785 29.2141ZM14.5937 2.96422C21.0264 2.94345 26.2772 8.16048 26.298 14.5932C26.3187 21.0258 21.1017 26.2767 14.669 26.2974C8.23637 26.3182 2.98554 21.1012 2.96477 14.6685C2.944 8.23582 8.16103 2.98499 14.5937 2.96422Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.6239 12.3179L20.9047 18.5583L22.9601 16.4895L14.6105 8.19373L6.31475 16.5433L8.38349 18.5987L14.6239 12.3179Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do you need to report to Revenue for Small Benefit?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p>Yes \u2013 you do as it is part of Enhanced Revenue Reporting (ERR), which came into effect from the 1st of January 2024. This new legislation means that you need to report each award made under the Scheme to Revenue.<\/p><p>This is for reporting purposes only, there is no tax implication \u2013 the return includes the employee details and the amount of the award. You can make your return directly on ROS, but normally the return is made via your payroll system.<\/p><div class=\"wp-block-spacer\" aria-hidden=\"true\">\u00a0<\/div><p>For more details, read our\u00a0<a href=\"https:\/\/allgogiftcard.com\/small-benefit-scheme\/enhanced-revenue-reporting-err-for-tax-free-gift-cards\/\" target=\"_blank\" rel=\"noreferrer noopener\">Enhanced Revenue Reporting blog post here<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.5833 0C6.54208 0 0 6.54208 0 14.5833C0 22.6246 6.54208 29.1667 14.5833 29.1667C22.6246 29.1667 29.1667 22.6246 29.1667 14.5833C29.1667 6.54208 22.6246 0 14.5833 0ZM14.5833 26.25C8.15062 26.25 2.91667 21.016 2.91667 14.5833C2.91667 8.15062 8.15062 2.91667 14.5833 2.91667C21.016 2.91667 26.25 8.15062 26.25 14.5833C26.25 21.016 21.016 26.25 14.5833 26.25Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.5834 16.8963L8.32275 10.6357L6.26067 12.6978L14.5834 21.0205L22.9061 12.6978L20.844 10.6357L14.5834 16.8963Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.6785 29.2141C22.7197 29.1881 29.2406 22.6249 29.2146 14.5837C29.1887 6.54253 22.6255 0.0216026 14.5843 0.0475677C6.54308 0.0735328 0.0221505 6.63671 0.0481156 14.6779C0.0740806 22.7191 6.63725 29.24 14.6785 29.2141ZM14.5937 2.96422C21.0264 2.94345 26.2772 8.16048 26.298 14.5932C26.3187 21.0258 21.1017 26.2767 14.669 26.2974C8.23637 26.3182 2.98554 21.1012 2.96477 14.6685C2.944 8.23582 8.16103 2.98499 14.5937 2.96422Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.6239 12.3179L20.9047 18.5583L22.9601 16.4895L14.6105 8.19373L6.31475 16.5433L8.38349 18.5987L14.6239 12.3179Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can you use the Small Benefit Scheme to pay bonuses tax-free?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>Yes, you can, as long as the bonus is\u00a0<strong>discretionary and does not form part of the employee\u2019s contractual remuneration<\/strong>\u00a0package (i.e. specified in the employment contract).<\/p><p>Discretionary bonuses qualify for the Small Benefit Scheme but contractual remuneration does not (as salary sacrifice is not allowed).<\/p><p>Also, the limits of the Scheme mean that a maximum of 5 tax-free bonus rewards can be given in any one year up to \u20ac1,500 combined. This may cover some, but not all, of the bonus amount so anything over the limit would need to be paid via payroll subject to normal tax.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.5833 0C6.54208 0 0 6.54208 0 14.5833C0 22.6246 6.54208 29.1667 14.5833 29.1667C22.6246 29.1667 29.1667 22.6246 29.1667 14.5833C29.1667 6.54208 22.6246 0 14.5833 0ZM14.5833 26.25C8.15062 26.25 2.91667 21.016 2.91667 14.5833C2.91667 8.15062 8.15062 2.91667 14.5833 2.91667C21.016 2.91667 26.25 8.15062 26.25 14.5833C26.25 21.016 21.016 26.25 14.5833 26.25Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.5834 16.8963L8.32275 10.6357L6.26067 12.6978L14.5834 21.0205L22.9061 12.6978L20.844 10.6357L14.5834 16.8963Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.6785 29.2141C22.7197 29.1881 29.2406 22.6249 29.2146 14.5837C29.1887 6.54253 22.6255 0.0216026 14.5843 0.0475677C6.54308 0.0735328 0.0221505 6.63671 0.0481156 14.6779C0.0740806 22.7191 6.63725 29.24 14.6785 29.2141ZM14.5937 2.96422C21.0264 2.94345 26.2772 8.16048 26.298 14.5932C26.3187 21.0258 21.1017 26.2767 14.669 26.2974C8.23637 26.3182 2.98554 21.1012 2.96477 14.6685C2.944 8.23582 8.16103 2.98499 14.5937 2.96422Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.6239 12.3179L20.9047 18.5583L22.9601 16.4895L14.6105 8.19373L6.31475 16.5433L8.38349 18.5987L14.6239 12.3179Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can Sole Traders and Self-Employed people avail of the Small Benefit Scheme?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p>Sole Traders cannot avail of the Scheme because they do not receive Schedule E income from their businesses. Employees of Sole Traders, however, can avail of the Scheme.<\/p><p>For self-employed people, so long as they are in receipt of\u00a0<strong>\u201cSchedule E\u201d income<\/strong> from their company (on which income tax, PRSI and USC is being deducted), they are entitled to avail of the scheme. Note, however, that as there is no employer PRSI for self-employed workers so the overall tax savings may be 11.15% less than for employed workers.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1214\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.5833 0C6.54208 0 0 6.54208 0 14.5833C0 22.6246 6.54208 29.1667 14.5833 29.1667C22.6246 29.1667 29.1667 22.6246 29.1667 14.5833C29.1667 6.54208 22.6246 0 14.5833 0ZM14.5833 26.25C8.15062 26.25 2.91667 21.016 2.91667 14.5833C2.91667 8.15062 8.15062 2.91667 14.5833 2.91667C21.016 2.91667 26.25 8.15062 26.25 14.5833C26.25 21.016 21.016 26.25 14.5833 26.25Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.5834 16.8963L8.32275 10.6357L6.26067 12.6978L14.5834 21.0205L22.9061 12.6978L20.844 10.6357L14.5834 16.8963Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.6785 29.2141C22.7197 29.1881 29.2406 22.6249 29.2146 14.5837C29.1887 6.54253 22.6255 0.0216026 14.5843 0.0475677C6.54308 0.0735328 0.0221505 6.63671 0.0481156 14.6779C0.0740806 22.7191 6.63725 29.24 14.6785 29.2141ZM14.5937 2.96422C21.0264 2.94345 26.2772 8.16048 26.298 14.5932C26.3187 21.0258 21.1017 26.2767 14.669 26.2974C8.23637 26.3182 2.98554 21.1012 2.96477 14.6685C2.944 8.23582 8.16103 2.98499 14.5937 2.96422Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.6239 12.3179L20.9047 18.5583L22.9601 16.4895L14.6105 8.19373L6.31475 16.5433L8.38349 18.5987L14.6239 12.3179Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do part-time employees qualify for the full Small Benefit Scheme?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1214\"><p>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 \u20ac1,500 tax-free limit regardless of the number of hours they work.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1215\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.5833 0C6.54208 0 0 6.54208 0 14.5833C0 22.6246 6.54208 29.1667 14.5833 29.1667C22.6246 29.1667 29.1667 22.6246 29.1667 14.5833C29.1667 6.54208 22.6246 0 14.5833 0ZM14.5833 26.25C8.15062 26.25 2.91667 21.016 2.91667 14.5833C2.91667 8.15062 8.15062 2.91667 14.5833 2.91667C21.016 2.91667 26.25 8.15062 26.25 14.5833C26.25 21.016 21.016 26.25 14.5833 26.25Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.5834 16.8963L8.32275 10.6357L6.26067 12.6978L14.5834 21.0205L22.9061 12.6978L20.844 10.6357L14.5834 16.8963Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 30 30\" fill=\"none\"><path d=\"M14.6785 29.2141C22.7197 29.1881 29.2406 22.6249 29.2146 14.5837C29.1887 6.54253 22.6255 0.0216026 14.5843 0.0475677C6.54308 0.0735328 0.0221505 6.63671 0.0481156 14.6779C0.0740806 22.7191 6.63725 29.24 14.6785 29.2141ZM14.5937 2.96422C21.0264 2.94345 26.2772 8.16048 26.298 14.5932C26.3187 21.0258 21.1017 26.2767 14.669 26.2974C8.23637 26.3182 2.98554 21.1012 2.96477 14.6685C2.944 8.23582 8.16103 2.98499 14.5937 2.96422Z\" fill=\"#5CD05A\"><\/path><path d=\"M14.6239 12.3179L20.9047 18.5583L22.9601 16.4895L14.6105 8.19373L6.31475 16.5433L8.38349 18.5987L14.6239 12.3179Z\" fill=\"#5CD05A\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can company directors avail of the Small Benefit Scheme?<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1215\"><p>Potentially yes. In understanding whether a company director qualifies for the Scheme, the key factor is\u00a0<strong>whether the director is considered an employee<\/strong>, as the legislation behind the Scheme states that the voucher must be \u201cgiven to an employee by his or her employer\u201c. Therefore, the following commonly applies \u2013<\/p><ul><li><strong>Proprietary Director<\/strong> \u2013 qualifies for the Scheme as long as they are in paid employment in the company. As proprietary directors are classified as self-employed for PRSI, and there is no employer PRSI for self-employed workers, the overall tax-saving may be 11.15% less than for non-proprietary directors.<\/li><li><strong>Salaried Director<\/strong>\u00a0\u2013 qualifies for the Scheme as they clearly satisfy the employer \/ employee relationship requirement.<\/li><li><strong>Director who receives Directors\u2019 Fees<\/strong>\u00a0\u2013 qualifies for the Scheme as long as the directors fees are paid via payroll (which is the method Revenue recommends).<\/li><li><strong>Non-Exec Director who receives Dividend Income<\/strong> \u2013 though not specifically excluded from the Scheme, these directors may not satisfy the employer \/ employee relationship requirement. Companies should seek their own specific tax advice on this.<\/li><li><strong>Unpaid Directors<\/strong> \u2013 normally do not qualify for the Scheme as they are not employed by the company. In some cases, employed directors can forego salary while still being considered employed. Companies should seek their own specific tax advice on this.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Do you need to report to Revenue for Small Benefit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes \\u2013 you do as it is part of Enhanced Revenue Reporting (ERR), which came into effect from the 1st of January 2024. This new legislation means that you need to report each award made under the Scheme to Revenue.<\\\/p><p>This is for reporting purposes only, there is no tax implication \\u2013 the return includes the employee details and the amount of the award. You can make your return directly on ROS, but normally the return is made via your payroll system.<\\\/p><div class=\\\"wp-block-spacer\\\" aria-hidden=\\\"true\\\">\\u00a0<\\\/div><p>For more details, read our\\u00a0<a href=\\\"https:\\\/\\\/allgogiftcard.com\\\/small-benefit-scheme\\\/enhanced-revenue-reporting-err-for-tax-free-gift-cards\\\/\\\" target=\\\"_blank\\\" rel=\\\"noreferrer noopener\\\">Enhanced Revenue Reporting blog post here<\\\/a>.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can you use the Small Benefit Scheme to pay bonuses tax-free?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes, you can, as long as the bonus is\\u00a0<strong>discretionary and does not form part of the employee\\u2019s contractual remuneration<\\\/strong>\\u00a0package (i.e. specified in the employment contract).<\\\/p><p>Discretionary bonuses qualify for the Small Benefit Scheme but contractual remuneration does not (as salary sacrifice is not allowed).<\\\/p><p>Also, the limits of the Scheme mean that a maximum of 5 tax-free bonus rewards can be given in any one year up to \\u20ac1,500 combined. This may cover some, but not all, of the bonus amount so anything over the limit would need to be paid via payroll subject to normal tax.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can Sole Traders and Self-Employed people avail of the Small Benefit Scheme?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Sole Traders cannot avail of the Scheme because they do not receive Schedule E income from their businesses. Employees of Sole Traders, however, can avail of the Scheme.<\\\/p><p>For self-employed people, so long as they are in receipt of\\u00a0<strong>\\u201cSchedule E\\u201d income<\\\/strong> from their company (on which income tax, PRSI and USC is being deducted), they are entitled to avail of the scheme. Note, however, that as there is no employer PRSI for self-employed workers so the overall tax savings may be 11.15% less than for employed workers.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do part-time employees qualify for the full Small Benefit Scheme?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>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 \\u20ac1,500 tax-free limit regardless of the number of hours they work.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can company directors avail of the Small Benefit Scheme?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Potentially yes. In understanding whether a company director qualifies for the Scheme, the key factor is\\u00a0<strong>whether the director is considered an employee<\\\/strong>, as the legislation behind the Scheme states that the voucher must be \\u201cgiven to an employee by his or her employer\\u201c. Therefore, the following commonly applies \\u2013<\\\/p><ul><li><strong>Proprietary Director<\\\/strong> \\u2013 qualifies for the Scheme as long as they are in paid employment in the company. As proprietary directors are classified as self-employed for PRSI, and there is no employer PRSI for self-employed workers, the overall tax-saving may be 11.15% less than for non-proprietary directors.<\\\/li><li><strong>Salaried Director<\\\/strong>\\u00a0\\u2013 qualifies for the Scheme as they clearly satisfy the employer \\\/ employee relationship requirement.<\\\/li><li><strong>Director who receives Directors\\u2019 Fees<\\\/strong>\\u00a0\\u2013 qualifies for the Scheme as long as the directors fees are paid via payroll (which is the method Revenue recommends).<\\\/li><li><strong>Non-Exec Director who receives Dividend Income<\\\/strong> \\u2013 though not specifically excluded from the Scheme, these directors may not satisfy the employer \\\/ employee relationship requirement. Companies should seek their own specific tax advice on this.<\\\/li><li><strong>Unpaid Directors<\\\/strong> \\u2013 normally do not qualify for the Scheme as they are not employed by the company. In some cases, employed directors can forego salary while still being considered employed. Companies should seek their own specific tax advice on this.<\\\/li><\\\/ul>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0174959 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0174959\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/allgogiftcard.com\/resources\/faqs\/?e-filter-ad7dff3-faq-categories=small-benefit-scheme\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">See All Small Benefit FAQs<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cc1617a e-con-full e-flex e-con e-child\" data-id=\"cc1617a\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Small Benefit Scheme Everything you need to know about The Small Benefit Scheme &#8211;\u00a0 the \u20ac1,500 Tax-Free Reward Scheme for Irish Employers. The Best Employer Tax-Break in Ireland! The Small Benefit Scheme (SBS) is a statutory tax relief scheme offered by Irish Revenue that allows employers to provide a tax exempt benefit to Irish employees [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-6204","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/pages\/6204","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/comments?post=6204"}],"version-history":[{"count":49,"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/pages\/6204\/revisions"}],"predecessor-version":[{"id":12576,"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/pages\/6204\/revisions\/12576"}],"wp:attachment":[{"href":"https:\/\/allgogiftcard.com\/wp-json\/wp\/v2\/media?parent=6204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}