Guidance from Irish Revenue requires employers to consider only the number of work days employees spend in Ireland in a single year of assessment—a change from requirements issued in 2018 that made tracking Irish workdays across consecutive tax years and even multiple years necessary.
The change concerning “short-term business visitors” is effective 1 January 2020.
Beginning 1 January 2020, there will not be a requirement to operate “pay as you earn” (PAYE)—that is, an application is not required—when the following conditions are met by the visiting employee:
The language implies that the change will apply to those travelling from countries with which Ireland has an income tax treaty, but it appears clarity would be needed in situations of non-double taxation agreement cases (i.e., the 30-day rule). Irish Revenue has confirmed that further guidance will be issued early in 2020.
Read a December 2019 report prepared by the KPMG member firm in Ireland
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.