Annual share scheme reporting deadline and employer filing obligations for 2026.
Explore pension auto-enrolment in Ireland from 2026 and key considerations for employers with globally mobile employees.
New Revenue guidance clarifies tax rules for staff meals, working lunches, and vouchers. Learn how employers can stay compliant from 1 Oct 2025.
Revenue offers employers a chance to disclose PAYE misclassification errors and settle tax liabilities for 2024–2025 without penalties.
Explore Irish tax rules on employee benefits, including BIK exemptions, pension contributions, company cars, and remote working allowances.
Businesses with employees who availed of SARP during 2024 are required to file their annual SARP Employer Return with Revenue by 23 February 2025. From 1 January 2025, employers can submit the 2024 Employer Return through the online eSARP portal which is available through the Revenue Online Service (ROS).
Ensure payroll tax compliance by submitting your PAYE Settlement Agreement before 31 Dec. Learn how to report benefits and expenses under ERR rules.
Employers can offer many different share schemes to their employees or directors, often as a way of rewarding employees and encouraging loyalty and participation in a tax efficient manner.
Discover key employment tax changes in Ireland and stay compliant: Enhanced Reporting Requirements, staff entertainment, travel expenses, and contractor status insights.
Finance Bill (No. 2) 2023 introduced an amendment to the collection and reporting requirements of share option related taxes. The taxation of a gain realised on the exercise, assignment or release of share options has moved from an individual self-assessment system to a PAYE real-time payroll withholding system.
The Revenue Commissioners (“Revenue”) first introduced the Special Assignee Relief Programme (SARP) in 2012 as a method for encouraging companies to relocate or assign their key employees to work in Ireland. Where certain conditions are satisfied, 30 percent of taxable employment income over €100,000 is disregarded for income tax purposes. This programme can result in significant tax savings for key employees.
With a significant number of employees now working in different locations, global mobility has become an area of focus for Ireland’s Revenue Commissioners. Revenue has increased their resources in this area and begun to issue detailed guidance that addresses employers and employees in these circumstances.