What are the implications for foreign employers with employees working in Ireland?


With the current COVID-19 travel restrictions many employees who have recently taken employment abroad and who were due to relocate are unable to do so.  As a result, they are commencing work, but their duties are being carried out in Ireland until the travel bans are lifted and they can relocate.  As this is likely to be a few months, there is an obligation on the foreign employer to register for payroll taxes in Ireland and operate payroll tax deductions under the PAYE system.

In this situation employers must register as an employer for payroll taxes purposes (PAYE) with the Irish Revenue Commissioners.  If an employer pays income which is within the scope of the PAYE system but fails to register for that purpose, the Revenue Commissioners may compulsorily register the employer, estimate the tax due and seek payment of the amount of deductions the employer should have made under the PAYE system.

The payroll details are required to be submitted online to the Revenue Commissioners on a “real-time” basis via the Revenue On-Line (ROS).  The payroll taxes are due for payment by 23rd of the following month.  If the taxes are paid late, the Collector may charge interest.

The services OSK can provide:

Please email Imelda Prendergast or call 00353 1 4394206 in relation to your international tax query or any other tax queries you have.  OSK Tax Advisors specialise in International Tax planning.

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