Employer Does Not Pay Sick Leave
- Illness Benefit is subject to PAYE only, it is not subject to USC or PRSI.
- 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