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Working in Ireland
Key points
- An Irish payroll tax exemption can be obtained for three categories of short-term assignees.
- Remuneration must be paid by a non-Irish resident employer for there to be any scope to obtain an Irish payroll tax exemption.
- Irish Revenue 2018 guidance transposes much of the OECD Model Convention in determining the economic employer for Irish tax.
- Less stringent conditions apply to the 60 workday exemption.
- When Irish Revenue clearance is required employers have 30 days to obtain it.
Brexit planning should be in full swing for businesses with operations that straddle or have any interests in both the UK and the EU. This untrodden path is difficult to negotiate and the parameters are far from settled. 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 (STAs) posted from UK employers to work in...
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