The Irish Revenue Commissioners have issued much welcome updated guidance in relation to short-term business visitors (“STBVs”) working in Ireland. The “multi-year” test that applied in 2019 has been abolished which will reduce the administrative and cashflow burden for employers.

Key changes

With effect from 1 January 2020, for the purposes of determining whether a dispensation from the operation of PAYE is required, employers are required only to consider the number of work days spent in the State in a single year of assessment (calendar year). There is no requirement to consider work days spent in the State in two consecutive years or to be so spent in future years.

Please note that the old “multi-year” rules apply for 2019. Employers should review the operation of these rules before year end to ensure they are compliant.

Further guidance on this is expected in early 2020 and we will keep you updated.

How Grant Thornton can help your business

Employers should be reviewing their current processes and all STBVs to Ireland on a regular basis to ensure they are correctly managing their Irish PAYE obligations.

For further information on the above, please contact a member of our employer solutions team.