PAYE Obligations Revised
August 18, 2021
Beginning January 1, 2020, short term business visitors will
have a new rule to oblige to determine whether a payroll obligation
exists. An application will no longer be required for submission on
PAYE if the following conditions are met:
- Foreign national is a visitor from acountry with which Ireland has a double taxation agreement;
- Stay is less than 60 Irish workdaysin the tax year (i.e., calendar year);
- Foreign national is employed and paidby a foreign employer;
- The foreign national is not an Irishtax resident.
Employers that may be affected are encouraged to contact an
immigration specialist.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.