Subsistence Expenses
Subsistence expenses
You may repay your employee expenses ( or directors if a company) for their subsistence costs while they are temporarily away from their normal place of work.
For absences within the State this payment can be made, tax free, by either:
- using the current schedule of Civil Service subsistence rates. From 1st July 2019, the rate is €15.41 for 5 to 10 hrs away from work and €36.97 over 10 hours.
- use other rates not higher than above Civil Service rates
- repay the actual cost of the travel to your employee.
If you repay the actual costs of subsistence to your employee, the following conditions must apply:
- your employee incurred them wholly, exclusively and necessarily when carrying out the duties of their employment
- the costs were repaid on the basis of vouched receipts.
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie