Tag: Foreign employments

PAYE Exclusion Orders

April 29, 2013

For individuals who are employed abroad by an Irish Employer and carry out all the duties of their employment abroad so that they are not resident here for tax purposes an order from the Revenue Commissioners may be obtained allowing the company to pay the individual without operating PAYE thereon. An employer must apply to the Revenue for this treatment in relation to employees concerned.

A PAYE exclusion order may also be available for non-resident pensioners such that they will receive their Irish source pension without the deduction of Irish payroll taxes.

We can provide assistance in obtaining PAYE exclusion orders from Revenue. 

Cross Border Workers

April 29, 2013

There is a special tax relief available for Cross Border workers e.g. individuals living in the Republic of Ireland and working in Northern Ireland (U.K.). If the foreign employment is the individual’s only source of income then complete exemption from Irish tax may be available. There are a  number of conditions which must be met in order to qualify for this relief.