Turn your payroll relationships into tax savings for clients and new revenue for your practice.
Help your clients deliver tax-free employee benefits through the €1,500 Small Benefit Exemption while creating a new source of recurring revenue.
Most employers are paying too much tax on employee rewards.
Every year, employers pay bonuses through payroll without realising they could reward employees tax-free through the Small Benefit Exemption. As their consultant, they lean on you for advice, as you are perfectly positioned to introduce a better solution.
A smarter way to deliver.
The Small Benefit Exemption (SBE) allows employers to provide employees with up to €1,500 in tax-free employee benefits across up to five separate benefits per year. These tax-free employee benefits are free from Income Tax, USC and PRSI when issued as non-cash benefits such as digital benefit cards and reported directly to Revenue by the employer.
Employer savings at scale
| Employees | Payroll cost | SBE cost | Employer saving (57%)* €1,970 per employee |
|---|---|---|---|
| 10 | €34,700 | €15,000 | €19,700 |
| 20 | €69,400 | €30,000 | €39,400 |
| 50 | €173,500 | €75,000 | €98,500 |
| 100 | €347,000 | €150,000 | €197,000 |
*Tax savings for employees paying 40% tax. The SBE (Section 112B TCA 1997) allows up to 5 non-cash benefits per year totalling €1,500, completely tax-free. 775,800 employees received SBE benefits in 2024 (Revenue Commissioners, via Oireachtas PQ response, April 2025).
You're already having the right conversations.
You don't need to find new clients. You are already in the room.
Cash is taxed. Vouchers & physical cards get lost. CleverCards just works.
| Cash Bonus | Vouchers | SBE by CleverCards | |
|---|---|---|---|
| Cost to deliver €1,500 net to employee | €3,470 | €1,500 | €1,500 |
| Tax-free? | No, fully taxed | Yes (SBE) | Yes (SBE) |
| Where accepted | Anywhere | ~30K Irish retailers | 80M+ worldwide |
| Delivery | Payroll / cheque | Physical / digital voucher | Digital Visa card |
| Online + in-store | N/A | Limited online | Full online + in-store |
| Mobile wallet | N/A | No | Apple Pay + Google Pay |
Three steps to a new revenue line.
Tell us about your firm and the clients you work with.
One 20-minute call. One five-minute approval. Nothing else.
Payroll software independent. No integration, and nothing changes in how you run payroll.
The window doesn't wait.
Most employers make decisions on employee rewards between September and January. Join the Payroll Partnership Programme now so you're ready to help clients maximise the €1,500 Small Benefit Exemption when those conversations begin.
You choose what happens to the commission.
Keep it, pass it on, or talk it through. There is no wrong answer.
And the quiet satisfaction of being the one who told them, before anyone else did.
Note: Only partner applicants approved by CleverCards become part of the programme.
See how much your practice could earn.
Every client you refer to SBE by CleverCards earns your practice commission on each employee activated, an extra revenue stream with minimal delivery work. Adjust the sliders to match your practice and size the opportunity across your client base.
- Clients adopting SBE
- 15
- Employees activated
- 68
- Total client card orders
- €67,500
- Commission rate
- 2%*
- Client value you deliver, per client
- €5,910
We handle the marketing collateral, card issuance, and client support, you keep the relationship.
*Note: Commission shown at 2% of client card orders. Partners can pass on their commission as a client discount. Client tax savings are based on employees taxed at the higher rate (€3,470 payroll cost per €1,500 delivered). Exact partner terms confirmed during onboarding.
The questions partners ask most
Is it compliant?
The Small Benefit Exemption is a Revenue initiative backed by the Irish government. The tax-free incentive is at the highest level ever.
Do I have to hand over my client list?
No. You market to your clients in your own name using the copy we write, so your client list does not leave your systems.
Is there anything I need to complete?
Minutes to apply and one conversation to discuss and get set up. There is no KYB and no CleverCards account for you to open. Your clients complete their own KYB and fund their account when they order.
Do my clients have to be new to CleverCards?
Commission applies to clients new to CleverCards, meaning no order on their account in the previous 18 months. We tell you which of your clients are already with us (it tends to be a small percentage).
What if I'd rather not take a commission?
Pass the 2% to your clients as a handling-fee discount instead. Same programme, even better client outcome.
How long does the program operate for?
The program runs until 31st June 2027. A decision will be made nearer the time on program renewal.
One 20-minute call, and your clients stop overpaying.
Your clients already trust your advice. Help them discover one of Ireland's most valuable tax-saving opportunities, and create a new revenue stream for your practice.
Only partner applicants who are approved by CleverCards will become part of the programme. Applying doesn't create an account, we'll set everything up with you once terms are agreed.