Hi ClubMan
Yes, it clarfies it further. The employee pays BIK on the gross premium and not on the net paid by the employee.
Medical Insurance Relief - Is it taxed at source and is the employee also entitled to a Tax Credit?
Where the employer pays the full premium for employees and the employee does not make good any amount to the employer, PAYE and PRSI must be applied to the gross (pre Tax Relief at Source) premium. To ensure that the employee is granted the relief afforded by TRS, the employee will be given a tax credit (at the standard rate) for the gross premium in his or her certificate of tax credits.