Factsheets

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 compliance with Enhanced Reporting Requirements (ERR) before 2025. Learn about reporting obligations, small benefit updates, and key deadlines.

Ensure payroll tax compliance by submitting your PAYE Settlement Agreement before 31 Dec. Learn how to report benefits and expenses under ERR rules.

Learn about the latest BIK rules for company vehicles effective 1 January 2025, including tax reductions, emission bands, and electric vehicle benefits.

Discover key employment tax changes in Ireland and stay compliant: Enhanced Reporting Requirements, staff entertainment, travel expenses, and contractor status insights.

When engaging contractors to provide services, the nature of the engagement should be considered in order to determine whether it is one of employment (employee) or self-employment (contractor). Complete the 5-step decision-making framework used to determine employment status.

Businesses availing of the Debt Warehousing Scheme (DWS) have until 1 May 2024 to either pay their warehoused debt in full or engage with Revenue on addressing the debt. Read our latest insight to find out more.

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.

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.

Finance Act 2022 introduced the requirement for employers to notify Revenue of certain payments made to employees known as ‘reportable benefits’. The introduction of this reporting requirement is subject to a commencement order; however, the target implementation date is 1 January 2024.

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.

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.

A PAYE Exclusion Order (PEO) issued by Revenue to an employer relieves the employer from the obligation to deduct tax at source under the PAYE system from emoluments paid to an employee.

Employers are obliged to submit a Form RSS1 in any year in which an option is granted, exercised, transferred or released to an employee. The RSS1 for 2020 should be completed and submitted online via Revenue Online Service (ROS) on or before 31 March 2021.

Subsidy payments by Revenue to employers under the Temporary Wage Subsidy Scheme (TWSS) and paid to employees are treated as part of the employees’ emoluments i.e. salary and wages, for tax purposes. The subsidy amount paid to employees via payroll was not subject to tax under the PAYE system however, the amount received by the employee is liable to income tax and Universal Social Charge (USC).

The Irish Revenue Commissioners have issued much welcomed guidance and clarifications in relation to short-term business visitors (“STBVs”) working in Ireland. The revised guidance applies from 1 January 2020 and will significantly reduce the administrative and cashflow burden for employers in this area.