Gross health contribution concerns the premium amount, excluding Tax Relief at Source (TRS). In Ireland, individuals receive TRS when they take out health insurance directly from a trusted provider. However, health insurance provided by employers (fully or partially paid) is classified as a Benefit In Kind (BIK). Therefore, the reduced price with TRS is not considered in this context, and the gross premium amount (not the net amount) is used for BIK. This explains why you might find the same healthcare plan apparently at a cheaper price on Irish Life Health's website than in Kota's apps.

Note that your employees will still be able to get the same pricing as an individual because they can claim TRS back from Revenue.

Net health contribution is the premium amount including TRS. These are the prices displayed on Irish Life Health's website. This is also the amount you will be charged. The remaining amount (ie, the difference between net and gross) is the TRS amount that you should send to Revenue. Most employers include the cost of the TRS within their payment to the employee, so that no deduction is required from the employees’ payslips.