Payroll & Tax Updates for 2025 Standard Rate Tax Bands The 20% tax band increases by €2,000 to €44,000. Minimum Wage Minimum wage rises by €0.80 to €13.50 per hour, effective 1 January 2025. Universal Social Charge (USC) 4% USC rate reduces to 3%. Entry to the 3% USC rate band increases by €1,622 to €27,382. Home Carer Credit … [Read more...]
Employer Reporting Requirements (ERR): Key Updates and Compliance Reminders
The Employer Reporting Requirements (ERR) came into effect on 1 January 2024. Under these rules, employers must report three categories of non-taxable payments or benefits on a real-time basis: Remote working daily allowance Small benefits Travel and subsistence Revenue’s Approach to ERR in 2024 To assist employers during the transition, Revenue … [Read more...]