Mileage and subsistence expenses paid to employees
Travel and subsistence expenses paid to employees
If you are an employer and you pay your employees travel and subsistence expenses, you must maintain the following records:
a) name and address of the director or employee
b) date of the journey
c) reason for the journey
d) kilometres involved
e) starting point, destination and finishing point of the journey
f) basis for the reimbursement of travel and subsistence expenses, for example, where a worker needs an overnight stay away from home.
g) they should be a sheet maintained for each expense payment made
If you reimburse actual expenses incurred by an employee, you must retain all receipts. You must keep all records for six years after the end of the tax year to which the records refer.
Please note Revenue as a rule will treat all even lump sum payments for expenses to employees as salary
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