Foreign employer payroll tax obligation

There are an increased number of employees moving to live and work in Ireland from overseas while remaining employed by their foreign employer which creates a payroll tax obligation on the foreign employer.  OSK provide a specialised tax advisory and payroll service to foreign employers with employees working here.

The service at OSK

• Advice on obligations to deduct payroll taxes
• Registering the employer for payroll taxes
• Advice on conditions to apply for exemption from obligation to operate payroll taxes
  • Making the application for the exemption if conditions are met
• Processing the payroll and filing payroll returns
• Advice on payment of social security