Processing Benefit in Kind on One-Off Benefits (other than Medical Insurance & Share Based Remuneration) in BrightPay

To access this utility go to Employees, select the employee in question from the listing and click 'Expenses & Benefits' on the menu toolbar, followed by 'Add' > choose 'One-Off Benefit'

1) Description - enter a description of the benefit being provided.

2) Value – enter the value of the benefit being provided.

3) Small benefit – tick the box if the benefit qualifies for small benefit exemption.

4) Date - enter the date that the benefit has been provided.

5) Employee contribution - enter any amount made good by the employee directly to the employer towards the cost of providing the benefit.

6) Click Save to save the Benefit In Kind entry.

The 'Notional Pay' will be added to the employee's gross income in the relevant pay period to ensure that the correct PAYE, Universal Social Charge and PRSI are charged. 

Note: If the employee is paying towards the benefit, this can be applied as a net deduction on the employee's payslip.