Employer does not pay employee while out sick

  • Illness Benefit is subject to PAYE only, it is not subject to USC or PRSI.

  • Employers are no longer required to tax Illness Benefit through the payroll. 

  • Instead, Revenue adjust the employee's tax credits and cut off points via the employee's Revenue Payroll Notification (RPN).

  • Therefore, you should ensure that you check for updated RPNs before each pay run.

  • In addition, since 1st January 2018, Illness Benefit letters are no longer delivered to the ROS Inbox.

 

Action required by the employer in the payroll 

 

  • Amend the employee's hours/basic pay to reflect the period the employee is out sick

  • Import the amended RPN file immediately

 
 

 

 

 

 

 
  

Need help? Support is available at 01 8352074 or [email protected].

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