ARTICLE
20 January 2020

PAYE Obligations Revised

FG
Fakhoury Global Immigration

Contributor

At Fakhoury Global Immigration, our motto is Global Vision, Personal Attention. We provide our clients with the most comprehensive legal immigration services available while tailoring them to their specific requirements. Offering a full range of immigration legal services, we aspire to be the one-stop solution for all our clients’ global and U.S.-based needs. Our team of lawyers and paralegals are specialists in all U.S. and major international visa classifications. We provide comprehensive and peerless legal services that are cost-competitive, custom tailored, fully compliant, and successful in achieving our clients’ objectives.
Beginning January 1, 2020, short term business visitors will have a new rule to oblige to determine whether a payroll obligation exists.
Ireland Employment and HR

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.

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