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Benefit in kind (BIK) Corrections

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This article explains corrections to Benefit in kind (BIK) due to COVID-19


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If the full annual BIK amount was not processed before 31 December 2020 because of COVID-19 business closures or reductions in pay, Revenue do not require a correction of BIK through your payroll software.


No corrections within Sage Payroll are required.

Corrections and adjustments to BIK annual amounts will need to be performed manually on the ROS website.

Revenue will publish instructions on performing BIK corrections for 2020 on their website when finalised.