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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /3. Payroll and particular aspects of employee remuneration / 3.4 Non-taxable lump sum payments
Commentary

3.4 Non-taxable lump sum payments


Republic of Ireland

The following lump sum payments to an employee are not taxable:

  1. Ìý

    (a)ÌýÌýÌýÌý payments on death in service

  2. Ìý

    (b)ÌýÌýÌýÌý lump sums paid under approved Superannuation Schemes

  3. Ìý

    (c)ÌýÌýÌýÌý Statutory Redundancy Payments

  4. Ìý

    (d)ÌýÌýÌýÌý payments where an employment has been terminated on account

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