Beginning January 1, 2020, short term business visitors will have a new rule to oblige to determine whether a payroll obligation exists. An application will no longer be required for submission on PAYE if the following conditions are met:

  • Foreign national is a visitor from a country with which Ireland has a double taxation agreement;
  • Stay is less than 60 Irish workdays in the tax year (i.e., calendar year);
  • Foreign national is employed and paid by a foreign employer;
  • The foreign national is not an Irish tax resident.

Employers that may be affected are encouraged to contact an immigration specialist.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.