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.

Please note that this is general information only and not intended as advice on a specific matter. Please feel free to contact Fakhoury Global Immigration directly with questions exclusive to your situation. This news alert may have been prepared using information from Peregrine Immigration Management, which is licensed to Fakhoury Global Immigration.