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).

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.

On 14 April 2022, Revenue announced a concession in relation to the Irish tax treatment of Ukrainian citizens who continue to be employed by their Ukrainian employer and who perform their duties remotely from Ireland. We have outlined a summary of Revenue’s treatment of the Irish tax position of Ukrainian citizens who work remotely in Ireland below.

During the COVID 19 pandemic, Irish employers may have facilitated some of their employees work remotely in a foreign jurisdiction. Remote working from a foreign tax jurisdiction may create Irish tax issues for both the Irish employer and the employee.