Overview of factors to consider
- Does the individual require a visa or work permit to work in Ireland?
- Will the employee’s presence in Ireland give rise to a charge to Irish payroll taxes?
- What are the tax registration requirements for the foreign entity and its employee being sent to work in Ireland?
- Will the employee/employer be required to pay Irish social security in respect of the employee’s employment earnings?
- Will the individual be entitled to tax relief in Ireland in respect of the employee and employer contributions to a foreign occupational pension scheme?
- What level of subsistence can the employer pay to the employee without a charge to Irish tax arising?
- Can the costs incurred in relation to relocating to Ireland be reimbursed to the employee tax free?
- Should the employer implement a standard assignment policy to govern all assignments?
- Can a charge to Irish tax arise in respect of equity based compensation after the individual has left Ireland?
- Are there any specific reliefs from Irish tax available to the employee in respect of their employment income?
- Are there any corporate tax implications arising as a result of the employee being sent to work in Ireland?
- What VAT implications arise as a result of the employee carrying out business activities in Ireland?
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