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:

1. 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.
2. use other rates not higher than above Civil Service rates
3. 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:

1. your employee incurred them wholly, exclusively and necessarily when carrying out the duties  of their employment
2. 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