Is BIK subject to PAYE, PRSI and the USC? Yes. The BIK amount is treated as notional pay and taxed as normal salary. By Admin|2025-05-22T22:51:19+01:00May 22, 2025|PAYE Tax Return FAQs| Share This Story, Choose Your Platform! FacebookXBlueskyRedditLinkedInWhatsAppTelegramTumblrPinterestXingEmail About the Author: Admin