TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Sub-Postmasters and Social Welfare Branch Managers – Tax and PRSI

Revenue guidance in Part 04 of their Tax and Duty Manual has been updated to reflect a revised PRSI treatment of income received by Social Welfare Branch Managers from the Department of Social Protection (DSP).

From 1 January 2016, PRSI is only charged on an element of the payment made to Social Welfare Branch Managers. The cost of staff engaged by such branch managers and a percentage of payments made by the DSP other than salary are not within the class A PRSI charge. Prior to this PRSI was charged on the full payment. Similar treatment applies in respect of payments to Sub-Postmasters.

The manual also outlines how income arising to Sub-Postmasters and Social Welfare Branch Managers is to be shown on Form 11.