On this page we collate information on areas of interest for company directors related to income tax and PRSI.
The Social Welfare and Pensions (Miscellaneous Provisions) Act 2013
Department of Social Protection – statement of Section 16 of the Act – classification of working directors
October 2012 - Letter from DSP to Institute re issue of PRSI Determinations for proprietary directors
Recent Irish cases on PRSI include:
2011 - Neenan Travel Limited v Minister for Social and Family Affairs
2011 - High Court Rules on Contract of/for Service (TaxFax) and Link to Brightwater Judgement
For case law on income tax employed v self-employed status see our webpage on Determining Employment Status
December 2011 - Revenue Tax Briefing No.06/2011 Tax and Universal Social Charge (USC) treatment of income arising from having or exercising the public office of director of an Irish incorporated company.
For matters relating to travel and subsistence expenses see our Contractor’s Project webpage.
Discussions on Revenue Tax Briefing No.6/2011 featured at Main TALC in:
ITR 2012 - Who's the Boss? Recent Developments in the PRSI Classification of Directors
Essential income tax seminar – Employees, directors and pay and file 2012
Annual conference 2013 – Employment taxes, PRSI, payroll and property tax
Letter from Institute re issue of PRSI Determinations for proprietary directors - June 2012