{"id":6447,"date":"2026-06-10T13:43:21","date_gmt":"2026-06-10T12:43:21","guid":{"rendered":"https:\/\/www.sage.com\/en-ie\/blog\/?p=6447"},"modified":"2026-06-10T13:43:24","modified_gmt":"2026-06-10T12:43:24","slug":"small-benefit-exemption-scheme","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-ie\/blog\/small-benefit-exemption-scheme\/","title":{"rendered":"Small Benefit Exemption Scheme Ireland: rules, limits and how to use it in your business"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tSmall Benefit Exemption Scheme Ireland: rules, limits and how to use it in your business\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\tThe Small Benefit Exemption Scheme allows employers in Ireland to give employees up to \u20ac1,500 per year in tax-free non-cash rewards. Here\u2019s how it works and how to use it in your business.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-10T13:43:21+01:00\">10 June, 2026<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Small Benefit Exemption Scheme Ireland: rules, limits and how to use it in your business\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-ie\/blog\/small-benefit-exemption-scheme\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-ie\/blog\/author\/ruthdoris\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2019\/10\/Ruth-Doris-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2019\/10\/Ruth-Doris-350x350.jpg 350w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2019\/10\/Ruth-Doris.jpg 560w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Ruth Doris<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n<section class=\"wp-block-sage-container is-constrained is-style-jade\"><div class=\"sage-container__inner\">\n<h3 class=\"wp-block-heading\" id=\"h-key-takeaways\">Key takeaways<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>The scheme allows tax-free employee rewards.<\/strong> The Small Benefit Exemption Scheme enables employers to give non-cash gifts or vouchers to employees without triggering PAYE, USC or PRSI\u2014making rewards more valuable than cash bonuses.<\/li>\n\n\n\n<li><strong>Higher limits and more flexibility from January 2025. <\/strong>Employers can provide up to \u20ac1,500 per employee per year, split across up to five separate rewards, giving greater flexibility in how and when employees are recognised.<\/li>\n\n\n\n<li><strong>Strict rules determine eligibility. <\/strong>To qualify for the exemption, rewards must be non-cash, must not exceed the annual limit, and must be provided at the employer\u2019s discretion\u2014not as part of salary, bonuses, or contractual entitlements.<\/li>\n\n\n\n<li><strong>A cost-effective way to boost retention and morale. <\/strong>The scheme offers a tax-efficient way for businesses to reward performance, support employee wellbeing, and improve engagement without increasing payroll tax costs.<\/li>\n<\/ul>\n<\/div><\/section>\n\n\n<div class=\"wp-block-sage-spacer\" aria-hidden=\"true\" style=\"height: var(--spacing-xmedium); clear: both;\"><\/div>\n\n\n<p>The Small Benefit Exemption Scheme allows you to reward employees with tax-free non-cash benefits of up to \u20ac1,500 per year.<\/p>\n\n\n\n<p>This makes it a more efficient alternative to cash bonuses.<\/p>\n\n\n\n<p>Cash bonuses are subject to PAYE income tax, Universal Social Charge (USC) and Pay Related Social Insurance (PRSI), which reduces the amount employees receive.<\/p>\n\n\n\n<p>The scheme avoids these deductions when used correctly.<\/p>\n\n\n\n<p>If you\u2019re looking for a way to recognise your team\u2019s contribution, here\u2019s how the scheme works and how to apply it in your business.<\/p>\n\n\n\n<p><strong>Here&#8217;s what we&#8217;ll cover:<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#small-anchor-link\" data-level=\"2\">What is the Small Benefit Exemption Scheme?<\/a><\/li><li><a href=\"#save-anchor-link\" data-level=\"2\">How much can employers save by using the scheme?<\/a><\/li><li><a href=\"#benefit-anchor-link\" data-level=\"2\">How employees can benefit from the scheme<\/a><\/li><li><a href=\"#start-anchor-link\" data-level=\"2\">How to use the Small Benefit Exemption Scheme in your business<\/a><\/li><li><a href=\"#offer-anchor-link\" data-level=\"2\">What types of benefits qualify under the Small Benefit Exemption Scheme?<\/a><\/li><li><a href=\"#final-anchor-link\" data-level=\"2\">Final thoughts on the Small Benefit Exemption Scheme<\/a><\/li><li><a href=\"#h-frequently-asked-questions-on-the-small-benefit-exemption-scheme\" data-level=\"2\">Frequently asked questions on the Small Benefit Exemption Scheme<\/a><\/li><\/ul><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"small-anchor-link\">What is the Small Benefit Exemption Scheme?<\/h2>\n\n\n\n<p>The Small Benefit Exemption Scheme is an Irish tax relief that allows employers to give employees non-cash benefits\u2014such as vouchers or gifts\u2014without paying PAYE, USC or PRSI, up to an annual limit.<\/p>\n\n\n\n<p>It was introduced in 2004 and has been updated several times, most recently in Budget 2025.<\/p>\n\n\n\n<p>However, as part of <a href=\"https:\/\/www.sage.com\/en-ie\/blog\/what-budget-2025-means-for-your-business\/\" target=\"_blank\" rel=\"noreferrer noopener\">Budget 2025<\/a>, the Irish government expanded the Small Benefit Exemption Scheme.<\/p>\n\n\n\n<p>These rules remain in place for 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The benefit must be non-cash and must not be redeemable, in full or in part, for cash.<\/li>\n\n\n\n<li>A maximum of five benefits, up to \u20ac1,500, can qualify for the exemption each year. If more than five benefits are provided, only the first five qualify for tax-free treatment.<\/li>\n\n\n\n<li>Where the gift or voucher exceeds \u20ac1,500, the full value is subject to PAYE, USC and PRSI.<\/li>\n\n\n\n<li>The benefit must not form part of a salary sacrifice arrangement and must be provided in addition to normal pay.<\/li>\n\n\n\n<li>The employer must buy the voucher. So, for instance, an employee can&#8217;t purchase it with the intention of being reimbursed.<\/li>\n<\/ul>\n\n\n\n<p>To qualify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Benefits must not be redeemable for cash<\/li>\n\n\n\n<li>They must not be part of salary or a salary sacrifice arrangement<\/li>\n\n\n\n<li>The exemption applies per employee<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Reporting requirements<\/h3>\n\n\n\n<p>Employers must report the date and value of each benefit to Revenue under Enhanced Reporting Requirements, on or before the date the benefit is provided.<\/p>\n\n\n\n<p>Unused allowance cannot be carried forward into the next tax year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-flexibility-for-employers\">Flexibility for employers<\/h3>\n\n\n\n<p>Niall Donnelly, Tax Director at <a href=\"https:\/\/fdw.ie\/\" target=\"_blank\" rel=\"noreferrer noopener\">UHY Farrelly Dawe White Limited<\/a>, describes the scheme as \u201ca simple but excellent way to reward employees tax-efficiently\u201d.<\/p>\n\n\n\n<p>You don&#8217;t have to give the full benefit of \u20ac1,500 available. <\/p>\n\n\n\n<p><a href=\"https:\/\/www.sage.com\/en-ie\/size\/small-business\/\" target=\"_blank\" rel=\"noreferrer noopener\">Small business<\/a> owners may be unable to afford to give each employee \u20ac1,000 and prefer to gift a lesser amount.<\/p>\n\n\n\n<p>Employers can choose any amount up to the \u20ac1,500 annual limit, depending on their budget.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">E-Book: The HR and Payroll Leaders&#8217; Report<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Valuable insights, practical advice, and next steps for HR and payroll professionals in Ireland.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-e85e4726-2919-48e1-ae0a-a7f77ab34789\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download the HR and Payroll Leaders&#039; Report<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg\" class=\"single-cta__image\" alt=\"A woman looks to camera with the Sage glow line in the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg 1200w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"save-anchor-link\">How much can employers save by using the scheme?<\/h2>\n\n\n\n<p>Employers can make considerable savings by using the exemption to reward their employees.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.one4allrewards.ie\/benefit-in-kind\" target=\"_blank\" rel=\"noreferrer noopener\">According to gift voucher company One4All<\/a>, if you were to put a bonus of \u20ac1,000 through payroll for an employee who\u2019s on the higher tax band and pays PRSI and tax, it would cost your business \u20ac2,313.54.<\/p>\n\n\n\n<p>By using the exemption, you can make potential savings of up to approximately \u20ac1,320.54 per employee (due to employers&#8217; PRSI increasing by 0.1% on 1 October 2024) compared to putting it through payroll.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"benefit-anchor-link\">How employees can benefit from the scheme<\/h2>\n\n\n\n<p>Any employee on your company&#8217;s <a href=\"https:\/\/www.sage.com\/en-ie\/sage-business-cloud\/payroll\/\" target=\"_blank\" rel=\"noreferrer noopener\">payroll<\/a> \u2013 both part time and full time \u2013 who pays PAYE income tax, PRSI and USC can benefit from the scheme. How much they save in taxes depends on the tax rate they&#8217;re on and what level of USC and PRSI they pay.<\/p>\n\n\n\n<p>Your employee receives the full value of the bonus, which they can use as they wish.<\/p>\n\n\n\n<p>Niall comments that the number of employees who can benefit from the scheme is unlimited.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"start-anchor-link\">How to use the Small Benefit Exemption Scheme in your business<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Decide the value of the benefit<\/h3>\n\n\n\n<p>Start by setting how much you want to give each employee, based on your budget and reward strategy.<br><\/p>\n\n\n\n<p>You can provide any amount up to \u20ac1,500 per year per employee, either as a single benefit or split across multiple rewards.<\/p>\n\n\n\n<p>Consider when rewards will have the most impact\u2014for example, at year-end, during busy periods, or to recognise individual achievements. <\/p>\n\n\n\n<p>Planning ahead helps you stay within the annual limit while making the benefit meaningful.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Choose a qualifying non-cash reward<\/h3>\n\n\n\n<p>Select a benefit that meets Revenue rules and will be valued by your employees.<\/p>\n\n\n\n<p>This is typically in the form of gift cards or vouchers but can also include tangible items such as goods or experiences.<\/p>\n\n\n\n<p>To qualify for the exemption, the benefit must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Be non-cash<\/li>\n\n\n\n<li>Be used only to purchase goods or services<\/li>\n\n\n\n<li>Not be redeemable, in full or in part, for cash<\/li>\n<\/ul>\n\n\n\n<p>In practice, many employers use widely accepted voucher schemes so employees have flexibility in how they spend the reward.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-ensure-compliance-with-annual-limits\">Ensure compliance with annual limits<\/h3>\n\n\n\n<p>Before issuing any benefit, check that you remain within the scheme\u2019s limits.<\/p>\n\n\n\n<p>For 2026, this means:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A maximum of \u20ac1,500 per employee per year<\/li>\n\n\n\n<li>Up to five qualifying benefits in total<\/li>\n<\/ul>\n\n\n\n<p>You should also track the cumulative value of benefits throughout the year.<\/p>\n\n\n\n<p>If the total exceeds \u20ac1,500, or if more than five benefits are provided, the exemption no longer applies and the benefit becomes fully taxable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Record and report the benefit<\/h3>\n\n\n\n<p>Each benefit must be recorded correctly and reported to Revenue.<\/p>\n\n\n\n<p>Under Enhanced Reporting Requirements, employers must report:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The date the benefit was provided<\/li>\n\n\n\n<li>The value of the benefit<\/li>\n<\/ul>\n\n\n\n<p>This information must be reported to Revenue on or before the date the benefit is provided. <\/p>\n\n\n\n<p>While the benefit is not subject to payroll taxes, reporting is completed through Revenue systems linked to payroll.<\/p>\n\n\n\n<p>Accurate reporting is essential to remain compliant and avoid issues during audits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Track benefits across the year<\/h3>\n\n\n\n<p>Maintain a simple record of all benefits provided to each employee. <\/p>\n\n\n\n<p>This allows you to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Monitor how much of the \u20ac1,500 allowance has been used<\/li>\n\n\n\n<li>Ensure you do not exceed the five-benefit limit<\/li>\n\n\n\n<li>Plan future rewards effectively<\/li>\n<\/ul>\n\n\n\n<p>It\u2019s also important to remember that any unused allowance cannot be carried forward to the next tax year, so timing your benefits appropriately can help maximise the value of the scheme.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">E-Book: The HR and Payroll Leaders&#8217; Report<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Valuable insights, practical advice, and next steps for HR and payroll professionals in Ireland.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-e85e4726-2919-48e1-ae0a-a7f77ab34789\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download the HR and Payroll Leaders&#039; Report<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg\" class=\"single-cta__image\" alt=\"A woman looks to camera with the Sage glow line in the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg 1200w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"offer-anchor-link\">What types of benefits qualify under the Small Benefit Exemption Scheme?<\/h2>\n\n\n\n<p>The important thing to remember is that the benefit can&#8217;t be paid in cash. Examples of benefits that can be given include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gift cards<\/li>\n\n\n\n<li>Vouchers for department stores<\/li>\n\n\n\n<li>Vouchers for grocery stores<\/li>\n\n\n\n<li>Tangible gifts (such as jewellery, homeware and electrical goods)<\/li>\n\n\n\n<li>Gym memberships<\/li>\n\n\n\n<li>Spa treatments<\/li>\n\n\n\n<li>Concert tickets.<\/li>\n<\/ul>\n\n\n\n<p>Allan Pryal, formerly of Expert Payroll, says gift vouchers and store gift cards are among the most popular ways that employers are rewarding their employees.<\/p>\n\n\n\n<p>He notes that employers are free to implement the scheme as they wish, provided they follow the rules.<\/p>\n\n\n\n<p>Some companies that promote the Small Benefit Exemption Scheme include One4All, which has thousands of online and national participating outlets, and Allgo reward card, which offers an employee incentive points system for companies.<\/p>\n\n\n\n<p>An alternative option is to offer tangible gifts as a way to reward employees.<\/p>\n\n\n\n<p>Dr Paul Gadie, managing director at Gift Innovations, promotes the Small Benefit Exemption Scheme, and welcomes the fact that it allows companies to give <a href=\"https:\/\/www.giftinnovations.ie\/benefit-in-kind\/\" target=\"_blank\" rel=\"noreferrer noopener\">up to 5 benefits per year<\/a>, which can be a mix of tangible gifts and vouchers.<\/p>\n\n\n\n<p>He adds: &#8220;This presents an extra opportunity to thank and reward employees.\u201d<\/p>\n\n\n\n<p>Niall says tax-free vouchers, tickets or benefits can be used only to purchase goods or services and can&#8217;t be redeemed for cash.<\/p>\n\n\n\n<p>He reminds employers not to exceed the maximum amount allowable under the scheme.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Reporting requirements<\/h3>\n\n\n\n<p>Employers must report the date and value of each benefit to Revenue under Enhanced Reporting Requirements.<\/p>\n\n\n\n<p>Unused allowance cannot be carried forward into the next tax year.<\/p>\n\n\n\n<p>This reporting must be completed in real time through payroll submissions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"final-anchor-link\">Final thoughts on the Small Benefit Exemption Scheme<\/h2>\n\n\n\n<p>The Small Benefit Exemption Scheme is a great way to show your appreciation for your employees. You can use it to give your staff an end of year bonus or a Christmas gift.<\/p>\n\n\n\n<p>To sum up, here are a few points to note:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The benefit must be non-cash and must not be redeemable, in full or in part, for cash.<\/li>\n\n\n\n<li>A maximum of five benefits, up to \u20ac1,500, can qualify for the exemption each year. If more than five benefits are provided, only the first five qualify for tax-free treatment.<\/li>\n\n\n\n<li>Where the gift or voucher exceeds \u20ac1,500, the full value is subject to PAYE, USC and PRSI.<\/li>\n\n\n\n<li>The benefit must not form part of a salary sacrifice arrangement and must be provided in addition to normal pay.<\/li>\n\n\n\n<li>The employer must buy the voucher. So, for instance, an employee can&#8217;t purchase it with the intention of being reimbursed.<\/li>\n<\/ul>\n\n\n\n<p>Whatever way you avail of the exemption, the small benefit relief offers considerable savings for you and your employees.<\/p>\n\n\n\n<p><em>Editor&#8217;s note: This article was first published in November 2019 and has been updated for relevance.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">E-Book: The HR and Payroll Leaders&#8217; Report<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p><!-- wp:paragraph --><\/p>\n<p>Valuable insights, practical advice, and next steps for HR and payroll professionals in Ireland.<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-e85e4726-2919-48e1-ae0a-a7f77ab34789\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download the HR and Payroll Leaders&#039; Report<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1200\" height=\"810\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg\" class=\"single-cta__image\" alt=\"A woman looks to camera with the Sage glow line in the background.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2026\/03\/The-HR-Payroll-Leaders-Report-CTA-Image-1200x810.jpeg 1200w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-frequently-asked-questions-on-the-small-benefit-exemption-scheme\">Frequently asked questions on the Small Benefit Exemption Scheme<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1781080812078\"><strong class=\"schema-faq-question\">What is the Small Benefit Exemption Scheme?<\/strong> <p class=\"schema-faq-answer\"><br>The Small Benefit Exemption Scheme allows employers in Ireland to give employees non-cash benefits\u2014such as vouchers or gifts\u2014without incurring income tax, USC, or PRSI, provided the rewards meet specific criteria. <br><br>It is designed to help businesses recognise and reward employees in a tax-efficient way.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1781080839158\"><strong class=\"schema-faq-question\">How much can an employer give under the scheme?<\/strong> <p class=\"schema-faq-answer\"><br>From January 2025, employers can give up to \u20ac1,500 per employee per year, spread across a maximum of five separate payments or gifts. <br><br>If the total value exceeds this threshold, the entire amount becomes subject to tax rather than just the excess.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1781080861526\"><strong class=\"schema-faq-question\">What types of rewards qualify for the exemption?<\/strong> <p class=\"schema-faq-answer\"><br>Only non-cash rewards qualify. <br><br>This typically includes vouchers or gift cards that can be redeemed for goods or services. <br><br>Cash payments are not eligible and will be taxed in full through payroll if provided instead.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1781080896233\"><strong class=\"schema-faq-question\">Can the benefit be included in an employee\u2019s salary package?<\/strong> <p class=\"schema-faq-answer\"><br>No.<br><br>To qualify for the exemption, the reward must be provided at the employer\u2019s discretion and cannot form part of a contractual salary arrangement, bonus scheme, or salary sacrifice agreement.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1781080921726\"><strong class=\"schema-faq-question\">What happens if the limits are exceeded?<\/strong> <p class=\"schema-faq-answer\"><br>If the total value of rewards given to an employee exceeds the annual limit, the full amount becomes taxable, not just the portion above the threshold.<br><br> Employers must therefore carefully track benefits to remain compliant.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1781080942382\"><strong class=\"schema-faq-question\">Why should employers use the scheme?<\/strong> <p class=\"schema-faq-answer\"><br>The scheme provides a tax-efficient way to reward employees, meaning staff receive the full value of the benefit while employers avoid additional payroll taxes. <br><br>It can also support employee satisfaction, retention, and recognition strategies at a relatively low cost.<\/p> <\/div> <\/div>\n\n\n\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join 1.5 million subscribers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-53abbdcc-410c-4c8c-bf97-ca5c6982eebd\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"999\" height=\"666\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/z.5E3A0481_All-Uses.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2021\/04\/z.5E3A0481_All-Uses.jpg 999w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/employee-benefits\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tEmployee benefits\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-ie\/blog\/tag\/payroll\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPayroll\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-7884 post type-post status-publish format-standard has-post-thumbnail hentry 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budget\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-15901 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters category-people-leadership tag-bookkeeping tag-business-finances tag-hr-process tag-hr-processes-medium-businesses tag-payroll tag-tax business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/payroll-changes-irish-employers\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1192884896-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1192884896-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1192884896-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-1192884896-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-01-30T10:42:44+00:00\">30 January, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPayroll changes for Irish employers to know about in 2026\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-15303 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations tag-business-finances tag-hr-process tag-hr-processes-medium-businesses tag-my-future-fund-autoenrolment tag-payroll tag-pensions business_type-small-business business_type-medium-sized-business business_type-accountants\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-ie\/blog\/auto-enrolment-faqs-workplace-pensions\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-643927002-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-643927002-684x384.jpg 684w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-643927002-768x432.jpg 768w, https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2022\/04\/GettyImages-643927002-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-01-02T12:27:26+00:00\">2 January, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tMy Future Fund FAQs: Answers to questions on workplace pensions in Ireland\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Small Benefit Exemption Scheme allows employers in Ireland to give employees up to \u20ac1,500 per year in tax-free non-cash rewards. Here\u2019s how it works and how to use it in your business.<\/p>\n","protected":false},"author":918,"featured_media":14597,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[163],"tags":[118,142],"business_type":[5],"lilypad":[],"context":[],"industry":[],"persona":[251,232],"imagine_tag":[204,230],"coauthors":[387],"class_list":["post-6447","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","tag-employee-benefits","tag-payroll","business_type-small-business"],"sage_meta":{"region":"en-ie","author_name":"Ruth Doris","featured_image":"https:\/\/www.sage.com\/en-ie\/blog\/wp-content\/uploads\/sites\/13\/2023\/10\/GettyImages-553915365.jpg","imagine_tags":{"204":"HR and Payroll","230":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Ireland","distributor_original_site_url":"https:\/\/www.sage.com\/en-ie\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/6447","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/users\/918"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/comments?post=6447"}],"version-history":[{"count":5,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/6447\/revisions"}],"predecessor-version":[{"id":17987,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/posts\/6447\/revisions\/17987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/media\/14597"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/media?parent=6447"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/categories?post=6447"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/tags?post=6447"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/business_type?post=6447"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/lilypad?post=6447"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/context?post=6447"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/industry?post=6447"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/persona?post=6447"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/imagine_tag?post=6447"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-ie\/blog\/api\/wp\/v2\/coauthors?post=6447"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}