Looking to hire in Ireland

In Ireland, expenses must be submitted and approved in the same calendar year in which they are incurred. Prior-year expenses are not accepted, so both employees and clients need to complete submissions and approvals before year-end.

All expenses must be reviewed and approved by the employee's manager. If an expense is submitted without the required documentation, it will be treated as taxable.

Phone and internet subscriptions can be reimbursed tax-free when linked to business travel, but non-business use is taxable and reclassified as an allowance. Coworking costs are always treated as taxable allowances. For phone and internet, employees should provide a tax invoice or receipt showing the date, amount, currency, service provider or merchant name, a description of the service, and the employee’s name.

Laptops, office equipment, office supplies, software subscriptions, and postal charges can all be reimbursed on a non taxable basis when incurred for business purposes. Claims should be supported by a tax invoice or receipt showing the date, amount, currency where applicable, service provider or merchant name, a clear description of the purchase or service, and, for most items, the employee’s name.

Most business travel costs, including insurance, visas, accommodation, flights, taxis or rideshares, trains, public transport, car rental, mileage, fuel, and parking or tolls, can be reimbursed tax-free when properly documented. Claims generally require a tax invoice, receipt, or booking confirmation showing the date, amount, currency, service provider or merchant name, a description of the service, and often the employee’s name; mileage claims must also show how the distance and applicable rate were calculated.

Everyday meals, groceries, and business meals with clients or partners can be reimbursed on a non taxable basis. Claims must be supported by a tax invoice or receipt showing the date, amount, currency, service provider or merchant name, and a description of the purchase; for meals with clients or partners, the claim must also list the names of those who attended.

Training, courses, books, promotional items, gifts, and business-related relocation costs can all be reimbursed tax-free when they are genuinely for business purposes. These claims should be backed by a tax invoice or receipt (and, for promotional items, order details) showing the date, amount, service provider or merchant name, a description of what was purchased, and, where required, the employee’s name; relocation must clearly be for business reasons to remain non taxable.

Per diems are not commonly used in Ireland, but they can be agreed between the client and employee. Where per diems are used, employees must provide supporting tax invoices or receipts showing the date, amount, service provider or merchant name, and a description of the purchase or service.

Mileage reimbursement in Ireland depends on distance travelled and vehicle type. Employers may apply the standard Civil Service rates, use lower rates, or reimburse the actual cost of travel.

Under EU rules, employers in Ireland must reimburse employees for protective eyewear and eye exams when these are required because the employee works with screens such as computers, laptops, or tablets. The need for protective eyewear must be supported by a medical exam or health and safety assessment, and claims should include receipts or tax invoices and, for eyewear, the medical certification and eye exam results.

Bonuses in Ireland include both contractual and discretionary payments such as incentives and commissions. They are taxed as regular income, with applicable social security contributions, and because Ireland uses progressive tax rates with withholding at source, the tax withheld in pay periods that include bonuses may be higher than usual.

The following allowances are optional benefits that can be offered to one or more employees at the employer’s discretion. All of them are treated as taxable income and must be submitted manually; no specific supporting documents are required for reimbursement.