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Working in Ireland: Possible Payroll Pitfalls for UK Employers

Services: Brexit, Tax, Employment and Incentives Taxes DATE: 15/03/2019

In some cases, Brexit-planning has led to increased operations in Ireland and, in this context, we are receiving many queries relating to short-term assignees posted from UK employers to work in Ireland and the associated payroll tax obligations.

TAX_2019 PDF | 0.35 MB

In this article, Tax partner, Vahan Tchrakian and Tax senior associate, Audrey Kean discuss the possible payroll tax pitfalls for UK employers sending short-term assignees to work in Ireland, in light of recent changes to Irish Revenue practice. This article seeks to provide UK employers that are sending short term assignees to Ireland with an understanding of the circumstances in which (i) they are obliged to register for and operate Irish payroll taxes, (ii) an Irish payroll tax exemption should be available without a requirement to obtain clearance, or (iii) clearance must be obtained to avail of an Irish payroll tax exemption.