Irish Employment Tax for Non-Irish Companies - A Bitesized Update

Introduction

This webinar will provide you with a brief summary of employer obligations where employees are based in Ireland for the purposes of their employment.

It will cover the Irish employment tax obligations for non-Irish companies sending employees to the Republic of Ireland and include the latest update relating to SARP covered in the recent Finance Act 2023.

What You Will Learn

This short webinar will cover the following:

• Temporary assignees
• PAYE dispensation
• Double tax relief and the Ireland/UK Double Tax Agreement
• Other tax reliefs
• Split year relief
• Special Assignee Relief Programme (SARP) updated in Finance Act 2023
• Transborder relief
• Key reporting requirements and deadlines for employers
• Mechanics of payroll
• Withholding of income tax
• Withholding of social security
• Other withholdings (local property tax, pension contributions etc)
• Benefits in Kind
• Internationally mobile employees and tax equalization
• Shadow payroll

This webinar was recorded on 10th January 2024