Revenue have published revised guidance on the tax treatment of foreign employees working temporarily in Ireland.

The effect of the new guidance will limit the circumstances in which Revenue will release an employer from the obligation to operate Irish payroll withholding taxes (PAYE) in respect of foreign employees. This will result in uncertainty for employers in attempting to apply the revised Revenue guidance to their particular circumstances. It will also place a significant administrative and cash flow burden for those employers who are now required to operate PAYE in respect of short term business visitors who spend more than 30 days per annum in Ireland.

We can help your business to consider the impact of Revenue’s updated guidance on your short term business visitors to Ireland and offer our expert advice tailored to your business’ circumstances.