Family Wages Manual

Jun 05, 2018

A new Revenue Tax and Duty manual which covers the principles for determining the tax deductibility of wages paid to family members is now available.

The manual sets out the principles for determining the tax deductibility of wages paid to relatives and connected persons under the 'wholly and exclusively' principle. This manual may be helpful to you in dealing with cases involving family businesses. 

Dr Brian Keegan, Director of Public Policy and Taxation discussed employing family members in the family business and highlights some tax pit-falls to avoid in a recent piece in the Irish Examiner.