PRSI and the Health Levy


health-levy

A brief guide to PRSI and the Heath Levy PRSI PRSI stands for “pay related social insurance” and it is a charge towards the cost of social insurance benefits & pensions such as, unemployment benefit, maternity benefit, old age pension, etc.  PRSI is payable by both employees and self … [Read more...]


Expenses for Self Employed and Employees


We have found over the years that an area which causes some confusion to taxpayers is the question of expenses and what can/cannot be claimed.  In this regard we have set out below a summary of the criteria which must be considered when deciding whether an item is/is not deductible.  This has been … [Read more...]


Share Schemes – An Overview


There are a number of share schemes available to companies, each with its own set of rules, tax treatments and reporting requirements.  Below is an overview of the main schemes and their key features. APPROVED PROFIT SHARING SCHEMES (APSS’s) An APSS must be set up under a trust deed and … [Read more...]