SME Payroll

Tax Rules for Social Media & Promotional Income:

Revenue has released an updated Tax and Duty Manual (TDM) offering guidance on how income from social media activities and promotional work should be taxed for both Income Tax and Corporation Tax.
The document sets out how these earnings are treated for tax purposes and details the compliance obligations for individuals and companies. Notably, income from such activities is taxable even when done on an occasional basis or when it is not the person’s main source of earnings.
Profits made from social media or promotional work fall under Schedule D for tax purposes. The TDM also gives practical examples, highlighting that if payment is received in the form of goods rather than cash, tax will still be due based on the market value of those goods.

www.revenue.ie

Bereaved Partner’s Pension – Expanded Eligibility

On 21 July 2025, the President signed into law the Social Welfare (Bereaved Partner’s Pension and Miscellaneous Provisions) Act 2025. This legislation broadens access to the Widow’s, Widower’s, and Surviving Civil Partner’s Contributory Pension, extending it to eligible cohabitants. The change follows a 2024 Supreme Court decision which ruled that excluding surviving cohabitants from these pensions was unconstitutional.

Under the new provisions, a cohabitant may qualify if they were in a committed, intimate relationship for at least two years where there are children, or for at least five years otherwise. Claims can be made for deaths occurring from 22 January 2024 onwards. For deaths between 22 January 2024 and 21 July 2025, there is a six-month window to submit a claim.

To reflect this expansion, the pensions have been renamed as the Bereaved Partner’s (Contributory) Pension, Bereaved Partner’s (Non-Contributory) Pension, and the Bereaved Parent’s Grant.

www.gov.ie