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Based on my work in 2012, my company pays me a bonus in January 2013. Should the bonus be taxed as part of 2012 income, or part of 2013 income?

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    I don't know about Ireland specifically, but in most places bonusses are taxed in the tax year he are paid.
    – DJClayworth
    Commented Dec 18, 2013 at 19:33

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According to the Irish Revenue board, the taxing period is between 1 January to 31 December so a person who received any income within that period for any year is taxable. Tax credits come into consideration after that of course. So in your case, it would be for the financial year of 2013.

You may refer to -> http://www.revenue.ie/en/tax/it/leaflets/it11.html for further information.

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Apparently, the answer is not that simple.

Usually, the bonus should've been taxed as a part of 2013 pay.

However, I've transferred to another country in the end of 2012. In 2013, I did not work a single day in Ireland. Therefore, because of some obscure rule (don't remember the article number), the bonus was added to my 2012 pay and taxed as such.

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  • If you were paid in 2012, then that is when you should be taxed. There might be some issue with leaving the jurisdiction though, even if you're working with the same company.
    – Peter K.
    Commented Feb 24, 2015 at 12:32

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