# "Small Benefit Exemption" scheme - Does it also apply to director employees?



## TTI (26 Jun 2014)

Hi,

Do the following "Small Benefit Exemption" also apply if I am a director of a company where I am a PAYE employee?




> Save up to 63% on Employee  Benefit
> Under the Revenue Commissioners’ "Small Benefit Exemption" scheme, employers can provide employees with a non cash benefit up to the value of €250 once every Tax year. This is exempt from Income Tax, Universal Social Charge (USC) and employee & employer’s PRSI. The One4all Gift Card or Gift Voucher is an ideal way of using the Small Benefit Exemption to reward employees Tax free. A One4all Gift Card or Gift Voucher can be Tax free under the Small Benefit Exemption even if the employee is receiving other Taxable benefits. (This benefit does not apply to cash or cheques or where there is an entitlement to remuneration). The Revenue Commissioners do not require you to make a return in relation to this benefit but only one qualifying benefit can be made each year.


[broken link removed]


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## michaelm (26 Jun 2014)

I believe so.  I know someone who is a director and PAYE employee of a company who avails of this.


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## Paddy199 (27 Jun 2014)

Yes, Directors are employees too.


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## yop (17 Jan 2015)

Hi, 
Apologise about raising an old thread.

My wife and I are directors of my LTD company, I am also an employee, she is not.

Can I buy a One4All voucher for both directors?

Out of interest, I have no cheque book or CC for the LTD company, how is the best way to handle buying these vouchers?


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## TTI (18 Jan 2015)

I don't that the non employee director can avail of this.

You can buy them with cash or your own credit card and then transfer the money from your business bank account to your personal bank account. I do the same. Just make sure you keep accurate records of purchases and transfers.


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## yop (18 Jan 2015)

TTI said:


> I don't that the non employee director can avail of this.
> 
> You can buy them with cash or your own credit card and then transfer the money from your business bank account to your personal bank account. I do the same. Just make sure you keep accurate records of purchases and transfers.



Ok thanks for that information. I will do that, for myself


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## RugbyBoy (22 Jan 2015)

If you are a director or more than one company can you get one from each company?


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## DB74 (23 Jan 2015)

RugbyBoy said:


> If you are a director or more than one company can you get one from each company?



I don't see why not. There is nothing to suggest that you can't do this, AFAIK.


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