Small Benefit Exemption with Two Jobs

[Neil O'Connor]

Can an employee who works two jobs receive the full Small Benefit Exemption (i.e. €1000) from both employers or is the 1000 limit based on a single PPS number.
The revenue rules seem vague on that aspect, it would read like it is just on a per employee basis so that if someone had two jobs they could receive it from both.

https://www.revenue.ie/en/employing...tion-of-benefits/small-benefit-exemption.aspx

 

[Dr Strangelove]

Already covered here:

Tax free vouchers having two employers

I can't find a definite answer on www.revenue.ie. If a person is on the payroll of two employers, can they received a voucher worth €1,000 tax free from both employers? My gut instinct says no, but would be interested to see if it is specified anywhere by revenue, or in legislation.

www.askaboutmoney.com

I believe the answer is yes but opinions differ.

 

[Neil O'Connor]

Already covered here:

Tax free vouchers having two employers

I can't find a definite answer on www.revenue.ie. If a person is on the payroll of two employers, can they received a voucher worth €1,000 tax free from both employers? My gut instinct says no, but would be interested to see if it is specified anywhere by revenue, or in legislation.

www.askaboutmoney.com

I believe the answer is yes but opinions differ.

Thanks. I didn't find that thread when i searched for some reason. Definitely very different opinions in that thread. You would think in the number of years since this scheme started it has come up in an audit and been definitively answered by Revenue.

 

[Neil O'Connor]

Based on this link it seems it is "Per Employer" so you are ok to receive Small Benefit from two separate employers.

https://www.revenue.ie/en/employing-people/documents/enhanced-reporting-requirements-faqs.pdf (See Page 6 item II)

Q: Is the limit of two vouchers on the employer or on the individual for example, if someone is employed by more than one company are they entitled to something from each employer? A: The limit is per employer.

 

[Dr Strangelove]

Based on this link it seems it is "Per Employer" so you are ok to receive Small Benefit from two separate employers.

Good that it's clear now.