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Online T9

When an employer completes an online employers annual return they first select the year available for submission and begin to complete the online front sheet T37.

Within this front sheet there is a button for users to select - 'Complete T14’s and T9’s'. Once this has been selected it will bring up a list of employees who have worked for the employer within the tax year to which the return relates.

When the employer selects an employee to complete their online T14, they will see a tick box at the bottom of the form which asks whether any benefits in kind have been provided to the employee. By clicking in this box, a tick will appear which then gives the user access to complete an online benefit in kind form T9. The user is then given 5 categories to choose from to complete the form. These are:

  • Expenses
  • Living Accommodation
  • Meals
  • Cars and Other Vehicles
  • Services; Assets Available and Pecuniary Liabilities

The administrative details of the employees are already held by the system, so there is no need for the user to input these when completing the form using the online services system.

Expenses

The employer includes details of any reimbursements of expenses, repaid to an employee.

Nature of Expense - the employer should use the drop down menus to select the nature of the expense provided to the employee.

Gross Value - the gross value of the expenses repaid should be input in the corresponding gross value box.

Received Dispensation - if the employer has received a dispensation for these expenses then they should click in the corresponding received dispensations tick box.

With the exception of dispensations, I confirm that ITIP has been deducted from the above amounts and also that these figures have been included in the total pay box on form T14 - the employer should include a tick in the yes tick box if the reimbursements have been included within the employee’s salary and subject to tax deductions. If the expenses have been repaid gross, without any deduction then the employer should leave this box blank. If some of the expenses have gone through the payroll and some have not, then the employer should leave the tick box blank. It is very important for the employer to correctly fill out this section, as this will affect the way in which the Division processes this form.

Is the benefit in kind charge to be met by the employer? - if the employer is to meet the charge on behalf of the employee for the reimbursed expenses then the yes radio button should be selected. This should only apply in cases where an expense has been reimbursed to an employee, without it being subjected to ITIP through the payroll. The employer electing to take the charge on the employee’s behalf negates the raising of a tax charge on the individual employee.

Living accommodation

If accommodation has been provided to an employee the employer should complete this section of the benefit in kind form.

Accommodation Type - the employer should select from the drop down menu whether the accommodation is owned or rented by the employer.

Are Other Services Provided? - if heating, lighting, maintenance or repairs etc are paid for by the employer, the employer should select either yes or no from the drop down menu. These should then be declared within the Services, Assets Available and Pecuniary Liabilities section of the form.

Annual Value/ Rent - the employer should input the value of the rents paid on the employee’s behalf or the rental market value of the property provided.

Paid by Employee - if the employee has contributed towards the cost of the accommodation the employer should enter the amount contributed by the employee towards the cost of the accommodation within this box.

Rates - the employer should enter the gross value of rates paid on the employee’s behalf.

Paid by Employee - if the employee has contributed towards the cost of the rates the employer should enter the amount contributed by the employee towards the rates within this box.

Insurance - this should be completed in the same manner as “Rates” above.

Taxable - the system automatically calculates the benefit in kind, by summing the gross value of the accommodation provided, including any rates and insurance, less any contribution made by the employee.

Is the benefit in kind charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should click on the Yes radio button.

Meals

If meals are provided to an employee the employer should complete this section of the online T9 form.

Number of Days - the employer should indicate the number of days breakfast, lunch and dinner have been provided in the corresponding boxes.

Gross Value - the employer should enter the gross value of the breakfast, lunch or dinners provided to the employee during the year.

Paid by employee - the employer should include any contributions made by the employee to the breakfast, lunch and dinners provided.

Taxable - the system automatically calculates the benefit in kind by summing the gross value of the meals provided, less any contribution made by the employee.

Is the benefit in kind charge to be met by the employer? - If the employer wishes to take the benefit in kind charge on behalf of the employee, then they should click on the Yes radio button.

Cars and other vehicles

The employer must enter the vehicle registration, c.c., and number of days the vehicle was available for private use.

Gross Value - the gross value of the benefit is automatically calculated and apportioned based on the cylinder capacity declared in the vehicle details field and the number of days the vehicle was available for private use.

Paid by Employee - the employer must enter any contributions made by the employee towards the use of the vehicle in this section. Contributions towards fuel are declared in the fuel section of the form.

Taxable - the system automatically calculates the benefit in kind by summing the gross value of the car provided, less any contribution made by the employee.

Contributions towards fuel should be indicated in the fuel details part of the car benefit in kind section and should not be taken into account when calculating the taxable value of the use of the vehicle.

If fuel has been provided to an employee with a company car, the employer should complete this section of the form.

Has Fuel Been Provided? - the employer should indicate whether fuel has been provided by placing a tick in the relevant yes or no tick box.

Gross Value - the gross value of the benefit is automatically calculated and apportioned based on the cylinder capacity declared in the vehicle details field and the number of days the vehicle was available for private use.

All Private Fuel Repaid? - employers should indicate whether all private fuel has been repaid by selecting the yes option from the drop down menu. If a partial contribution has been made towards the fuel provided by the employee, then they should chose the no option in the drop down menu.

If yes is chosen, the system will default the gross value of fuel provided to nil.

If no is chosen, the system will calculate the fuel charge based on the cylinder capacity of the vehicle and the number of days the vehicle is available for private use.

Employers are reminded that unless they can demonstrate that all of the fuel used for private mileage has been repaid by the employee, then the full scale charge for fuel based on the cylinder capacity of the vehicle would be due.

Taxable - This is automatically calculated for the user with reference to the gross value of the fuel provided, where the employer indicates that not all of the private fuel has been repaid to the employer.

If the employee has repaid all private fuel made available, then the taxable amount will be NIL.

Please do not include fuel benefits paid to employees who use their own private vehicles in this section. These should be included in the Services, Assets Available and Pecuniary Liabilities. If a cash sum or fuel allowance is provided to an employee for using a vehicle, these should be included within the payroll and subject to tax and national insurance.

If a vehicle has been transferred to an employee during the tax year, the employer should firstly include a tick in the tick box and indicate that this has occurred.

Gross Value - the employer should enter the market value of the vehicle at the date of transfer in the gross value box.

Paid by Employee - if a contribution has been paid by the employee towards the cost of the vehicle, this should be entered in the paid by the employee box.

Taxable - the system automatically calculates the benefit in kind by summing the gross value of the car transferred, less any contribution made by the employee.

Is the benefit in kind charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should place a tick in the Yes tick box.

Services, assets available and pecuniary liabilities

If an employee has been provided with benefits other than accommodation, meals and cars then the employer should look to complete this section of the T9 form.

The system currently allows up to 9 entries on this section.

Type - the employer should use the drop down menu to select the type of service, asset or pecuniary liability paid for or provided to the employee.

Gross Value - the employer should enter the gross value of the service, asset or pecuniary liability paid for or provided to the employee.

Paid by the Employee - the employer should enter any contribution paid by the employee towards the service, asset or pecuniary liability paid for or provided to the employee.

Taxable - the system automatically calculates the benefit in kind by summing the gross value of the benefit provided, less any contribution made by the employee.

Is the benefit in kind charge to be met by the employer? - if the employer wishes to take the benefit in kind charge on behalf of the employee, then they should click on the Yes radio button. When calculating the transfer of an asset which has been subject to previous benefit in kind charges or when calculating the charge for the use of an asset the employer is expected to calculate the benefit amount prior to inputting on the manual T9 form.

The online T9 enables the employer to save or complete the form, depending on whether all the information is available at that time to fully complete the details required.

The save function allows the user to save the details they have entered on the T9 and come back at a later time to complete the form.

Once the user is happy that the T9 form is accurate and finalised, they can click on the complete button to complete the process.

In addition a 'print to PDF' button enables the employer to print a PDF version of the form from the system to provide to the employee.

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