PAYE Exclusion Orders

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.