Illness Benefit - Employer Responsibilities
- Illness Benefit is subject to PAYE only, it is not subject to USC or PRSI.
- With effect from 1st January 2018, employers are no longer required to tax Illness Benefit through the payroll.
- Instead, Revenue will 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 RPNs before each pay run.
- In addition, since 1st January 2018, Illness Benefit letters are no longer delivered to the ROS Inbox.