Sending employees to Ireland

Sending employees to Ireland

There are numerous factors for an employer to consider before making the decision to send one of its employees to work in Ireland on a commuter, assignment or permanent transfer basis. In an increasingly regulated and compliance focused economic climate, it is crucial that an employer considers all areas from taxation and social security, to immigration and pension implications before sending its employees to Ireland. This brochure provides a summary of some of the issues an employer might want to address when considering transferring employees to Ireland.

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Director and Head of Global Mobility Services

KPMG in Ireland


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Sending employees to Ireland

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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