EXEMPTION FROM INCOME TAX FOR CERTAIN PAYMENTS MADE UNDER EMPLOYMENT LAW

Section 192A of the Taxes Consolidation Act 1997 provides for an exemption from Income Tax in respect of certain awards made for infringement of an employee’s rights or entitlements or an employer’s obligations under employment legislation. Examples of infringement of an employee’s rights or entitlements include: Discrimination Harassment Victimisation The exemption applies to: Payments arising … Read moreEXEMPTION FROM INCOME TAX FOR CERTAIN PAYMENTS MADE UNDER EMPLOYMENT LAW