Employer pays Employee while out sick

  • Illness Benefit is subject to PAYE only, it is not subject to USC or PRSI.

  • Since 1st January 2018, employers are no longer required to tax Illness Benefit through the payroll.

  • Instead, Revenue adjust the employee's tax credits and cut off points via the employee's Revenue Payroll Notification (RPN).

  • Therefore, you should ensure that you check for updated RPNs before each pay run.

  • In addition, since 1st January 2018, Illness Benefit letters are no longer delivered to the ROS Inbox.

  

Action required by the employer in the payroll

 


Where an employer pays the employee while they are out sick, but the employee receives the Illness Benefit payment directly from DEASP (i.e. the employee does not give it to his/her employer):

  • Employer reduces the employee's salary by the value of the Illness Benefit they are receiving so he is merely topping up the employee salary to their normal periodical salary or the alternative as dictated by company sick pay policy.

  • Employee claims and retains the DEASP Illness Benefit  themselves

  • Employer must import the amended RPN file immediately 

 
 

 

 

 

Need help? Support is available at 01 8352074 or thesauruspayrollsupport@brightsg.com.

Help2019 Thesaurus Payroll Manager - System Requirements2019 Budget - Employer SummaryPayroll CalendarPayroll DeductionsGetting startedImporting from previous yearImporting from other Payroll SoftwareMigrating to Thesaurus Payroll Manager Mid Tax-YearCompany SetupDigital CertificatesAdd/ Amend EmployeesRevenue Payroll Notifications (RPNs)Processing PayrollPayroll Submission Requests (PSRs)Distributing PayslipsPaying EmployeesCorrectionsRevenue PaymentsReportsProcessing StartersProcessing LeaversBenefit in KindIllness BenefitMaternity BenefitPaternity BenefitPensionsChanging an Employee's Pay FrequencyYear End - 2019Backup and RestoreCSOHolidaysLeave EntitlementsEmployment LawGeneralGlossary of Terms (Pre 2019)Revenue - Contact Telephone NumbersTransferring Payroll Manager from one PC to anotherThesaurus ConnectGDPREnd User Licence Agreement for Thesaurus Payroll Manager