In BrightPay, you can record and process employee expenses and benefits, including reimbursements for items such as a personal mobile phone contract used for work purposes. 

While there may not be a specific pre-set category for each one,  you can still handle this type of reimbursement by creating a custom expense or benefit.

How to Record a Mobile Phone Reimbursement in BrightPay

Step 1: Create a Custom Addition Type

• Go to the Employer Details section.
• Select Addition Types.
• Click Add to create a new addition type.
• Enter a name for your custom addition (e.g., “Mobile Phone Reimbursement”).
• Set the relevant options, such as whether it is taxable, subject to PRSI USC, or pensionable, depending on the nature of the addition.
• Click Save.

Step 2: Apply the Custom Addition to an Employee’s Payslip

• Go to the relevant employee’s record.
• Navigate to the Payroll section for the current pay period.
• In the Additions area, click Add.
• Select your custom addition type from the dropdown list.
• Enter the amount and any notes if needed.
• The addition will now appear on the employee’s payslip for that pay period.

Tax Treatment:

•   It’s important to consider the tax implications. Generally, if the mobile phone contract is in the employee’s name and not the employer’s, Revenue  may treat this as a taxable benefit unless it meets certain conditions. You should check Revenue guidance or consult your accountant to ensure correct treatment for PAYE and reporting purposes.

Reporting:

• If the reimbursement is a taxable benefit, it may need to be reported as a BIK and processed through payroll. 
• You would set this up under Employees - Select the employee and then Click on Expenses and Benefits - you can choose to setup a one off or an Annual benefit for this.