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It is important that employers understand their obligations to all employees where public holidays are concerned. Most employees are entitled to a public holiday benefit. The exception to this is part-time/casual employees who have not worked at least 40 hours in the last 5 weeks prior to the public holiday.

The public Holiday Benefit can be:

• A paid day off within a month of the public holiday
• An additional day of annual leave
• A paid day off on that day
• An additional day’s pay

If an employer doers not nominate one of these options 21 days prior to the holiday, the employee automatically receives a paid day off on the public holiday.

• Where the public holiday falls on the day an employee is not normally working, or is not scheduled to work, employees are entitled to 1/5^th of their actual weekly pay instead of the actual days leave.
• Where a public holiday falls on a Saturday or Sunday the public holiday remains on that day, i.e. it does not change to the following Monday. This occurs in 2009 as St Stephen’s Day (26^th of December) falls on a Saturday. This means that Monday 28^th of December 2009 is not a public holiday. When this happens you are entitled to one of the normal public Holiday Benefits as listed above.
• Full time employees on sick leave during a public holiday, are entitlement to time off work for the public holiday missed. Part-time workers on sick leave during a public holiday, are entitled to time off work for the public holiday, provided you had worked at least 40 hours in the previous five-week period.
• Employees are not entitled to public holiday benefits if they have being on sick leave for more than 26 weeks, or for more than 52 weeks due to an occupational accident.
• Employees are entitled to leave for any public holidays that occur while on maternity leave, parental leave or adoptive leave.

As year end is fast approaching it is time to get your medical receipts ready to claim tax relief for medical expenses incurred. You may claim tax relief at the standard rate of tax (20%), from 1 January 2009 (with the exception of nursing home expenses) for certain medical expenses incurred by you or in respect of any other individual in 2009. A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates. Relief is only granted in respect of costs actually incurred and therefore, any costs, which are paid for by the medical insurance, compensation or otherwise, do not qualify for relief.

Tax relief is also available for non routine dental (e.g. root canal treatment) and ophthalmic (e.g. laser eye surgery) care. Revenue has issued guidelines on tax relief for dental treatment received in dentists surgery.

Simply fill in a Med 1 form for medical expenses and Med 2 form for dental expenses, which can be found in our download centre. Complete the form and send to the revenue. Receipts must be kept for 6 years but do not need to be sent with your claim.

Employers can provide employees with a small benefit exemption to a maximum value of €250 once in any tax year.

The small benefit exemption must be in non-cash form, such as a voucher or a hamper. PAYE, PRSI and Income Levy will not be applied to the benefit. The small benefit exemption cannot be paid in the form of cash, cheques etc. The exemption does not apply to the cumulative value of a number of gifts but rather it applies to a single gift. The employer saves as they do not have to pay Employers PRSI on the benefit and they also receive a deduction for the small benefit expense e.g. the cost of gift voucher, for corporation tax purposes. So treat your employees this Christmas tax free.

1. Income Levy
2. Medical Insurance Age Related Credit
3. Tax treatment of arrrears of pay
4. Revenue Online Service (ROS)
5. Employer Information
6. Employer Contacts

See full details in the below PDF.

www.revenue.ie/en/tax/it/leaflets/paye-employer-notice2-nov09.pdf