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Record Keeping – Employers Obligations

Record Keeping – Employers Obligations

The Workplace Relations Commission (WRC) seeks to achieve a culture of compliance with employment law by working with individual employers through an inspection process. An employer can help the WRC in achieving this by having his/her employment records available and...

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Know the Law regarding Gift Voucher sales

Know the Law regarding Gift Voucher sales

The Consumer Protection (Gift Vouchers) Act 2019 imposes a minimum expiry date of five years for vouchers and bans contract terms which require them to be spent in a single transaction. The new law will also ban contract terms that limit the number of vouchers that...

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Universal Social Charge 2020

Universal Social Charge 2020

The National Minimum Wage increased by €0.30 to €10.10 per hour from 1 February 2020. To that end a full time worker on minimum wages with 39 hours of paid work would earn €20,484 per annum. As a consequence, Revenue announced a change to the USC thresholds to raise...

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How to Set up a Limited Company

How to Set up a Limited Company

What is a Limited Company? A Limited Company (LTD) is sometimes called 'A Private Company Limited by Shares'. It is the most common type of structure in Ireland. A Limited Company has limited liability and shares capital....

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BKRM Newsletters 2019

BKRM Newsletters 2019

Each quarter, we create a newsletter containing articles, pay and file summaries, tax briefs and legal briefs. To make life easy for you, we are including all four newsletters from 2019 here in one place. Enjoy reading.

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The Market Discovery Fund

The Market Discovery Fund

The new Market Discovery Fund is designed to help companies of all sizes meet the key challenges of market research: Market Knowledge – Understanding local market nuances and drivers is key to preparing your business to enter new markets. Enterprise Ireland’s supports...

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Donations to Sporting Bodies

Donations to Sporting Bodies

Where an individual who pays tax under the PAYE system makes a qualifying donation to an approved sports body they can claim tax relief by way of a deduction from total income. An approved sports body must promote an athletic or amateur game or sport, must be on the...

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The Finance Bill 2019

The Finance Bill 2019

At time of writing (mid-November), the 2019 Finance Bill is meandering through the Oireachtas. In broad terms, it was a quiet budget day on 8 October last in tax terms due to stated concerns about the potential impact of a no deal (or “hard”) Brexit. Minister Donohoe...

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