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Showing 16 of 63 content results
Employer Solutions Share Based Remuneration
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.
Jillian O'Sullivan
Jane Quirke
Joanne Sinnott
| 1 min read | 21 Apr 2023
Tax Finance Bill 2023
Finance Bill 2023 (the Bill) published on 9 March includes the legislative provisions for the tax measures announced as part of the Government’s recent Cost-of-Living package.
13 Mar 2023
Employer solutions Further Changes to Benefit in Kind (BIK) on Company Vehicles
The Government announced (7 March 2023) temporary changes to the Benefit In Kind (BIK) calculations for company vehicles. This second round of changes to the BIK rules for company vehicles in 2023 is a temporary measure to apply from 1 January 2023 until 31 December 2023.
Jillian O'Sullivan
Jillian O'Sullivan
| 3 min read | 08 Mar 2023
Employer Solutions Special Assignee Relief Programme (SARP): Employer Year End Obligations
Businesses with employees who availed of SARP during 2022 are required to file their annual SARP Employer Return with Revenue by 23 February 2023. SARP was introduced as a way to encourage key employees within an organisation to relocate to Ireland. Where certain conditions are satisfied, 30% of taxable employment income in excess of €75,000 (€100,000 for the years 2023 to 2025) will be disregarded for Irish income tax purposes; however, such income is not exempt from the USC and PRSI.
Jillian O'Sullivan
Jane Quirke
| 1 min read | 25 Jan 2023
Employer Solutions Share Scheme Reporting: Deadline – 31 March 2023
Employers and trustees operating share schemes are required to file an annual return with Revenue by 31 March after the end of each tax year. The return form to be filed is dependent on the type of share scheme operated. In some cases this includes the filing of a nil return where no reportable events have taken place during the year in question, but a filing is still required.
Jillian O'Sullivan
Jane Quirke
Joanne Sinnott
| 2 min read | 13 Jan 2023
Tax Debt Warehousing Scheme Self-Review Deadline - 31 January 2023
All taxpayers who took part in the Debt Warehousing Scheme (“DWS”) as well as those for whom the DWS was automatically made available (taxpayers in Revenue’s Business and Personal Divisions) but who did not avail of the scheme, have the opportunity to self-review their tax returns, make an unprompted qualifying disclosure and avail of favourable treatment. The deadline for making such unprompted qualifying disclosure is 31 January 2023.
1 min read | 14 Dec 2022
Tax Time Tax Time - Tax Developments
Kim Doyle, Tax Director with Grant Thornton is joined by Elaine Flynn, Associate Tax Director with our Global Mobility Team in Ireland and Floor Den Hollander Tax Manager with our Global Mobility team in the Netherlands.
10 Nov 2022
Tax Finance Bill 2022 - Employment Tax Measures
Finance Bill 2022 (the Bill) contains the legislative provisions to implement many of the Budget 2023 announcements as well as a number of other measures not already announced. In this article, we outline the key measures, which relate to employees and employers.
Jillian O'Sullivan
Jillian O'Sullivan
| 5 min read | 26 Oct 2022
Tax ATAD III Update: European Parliament publishes further proposed amendments
In December 2021, the European Commission (EC) published its proposal for Anti-Tax Avoidance Directive III (ATAD III) which aims to discourage the misuse of shell companies within the EU.
Sasha Kerins
Sasha Kerins
| 5 min read | 18 Oct 2022
Tax Debt Warehousing Scheme and Self-review of tax affairs
This correspondence, deemed a Level 1 Compliance Intervention, offers all eligible taxpayers the opportunity to self-review their tax returns for Period 1 (which ended on 31 December 2021 or 30 April 2022 where extension applied) and make an unprompted qualifying disclosure by 31 January 2023 in relation to any additional tax liabilities identified.
Jillian O'Sullivan
Jillian O'Sullivan
| 3 min read | 17 Oct 2022
Budget 2023 Budget 2023 payroll summary
See our full analysis of the main changes impacting your payroll from 1 January 2023.
27 Sep 2022
Employer Solutions Employer Tax Updates: What you need to know
The Employment Wage Subsidy Scheme (EWSS) self-review 30 September deadline is fast approaching. In addition, if you are an employer operating share based remuneration schemes, you are asked by Revenue to provide certain details to your employees. Read on to learn more.
Jillian O'Sullivan
Jillian O'Sullivan
| 4 min read | 22 Sep 2022
Employer Solutions Employment Wage Subsidy Scheme self-review deadline fast approaching
What does it mean? This means that if an employer identifies an invalid EWSS claim they must correct payroll records and repay any relevant subsidies along with PRSI credits to Revenue by Friday, 30 September 2022. This is because Revenue wrote to all employers who claimed subsidies and PRSI credits under the EWSS, and who had not undertaken a Revenue initiated EWSS compliance check.
Jillian O'Sullivan
Jillian O'Sullivan
| 2 min read | 15 Sep 2022
Tax Time Tax Time - Employment tax considerations for construction companies
Kim Doyle, Tax Director with Grant Thornton is joined by Jane Quirke Tax Director in our Irish Employer Solutions team, and Lærke Hesselholt Head of Global Mobility Services and International Tax Partner Denmark to discuss employment tax considerations for construction companies.
30 Aug 2022
Tax Irish construction companies in Europe
A foreign employment tax obligation can arise from as little as an employee spending one day working in a foreign country. Such obligations should be considered from a very early stage given the high personal tax rates that apply across Europe and associated penalties for companies who fail to register for and operate payroll withholding taxes.
Jillian O'Sullivan
Jane Quirke
| 1 min read | 19 Aug 2022
Global Mobility Services Special Assignee Relief Programme (SARP)
SARP was first introduced in 2012 to encourage the relocation/assignment of key employees to Ireland. Where certain conditions are satisfied, 30% of taxable employment income over €75,000 will be disregarded for income tax purposes. Income which is disregarded for income tax purposes is not exempt from the Universal Social Charge (USC) or PRSI.
Jillian O'Sullivan
Jane Quirke
| Less than a minute | 05 Jul 2022
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