Temporary concessionary measures that applied in 2020 only

Multi-state workers

Note

This concessionary measure will ceased to apply on 31 December 2020. From 1 January 2021 employers are required to operate PAYE on such employments in the usual manner.

A foreign employer may continue to operate Irish payroll on the basis of a non-resident employee’s established work pattern pre-COVID-19 where:

• the non-resident employee had been carrying out duties of a foreign employment partially in the State and partially in the foreign jurisdiction prior to COVID-19
• the foreign employer had applied payroll taxes in the State and the foreign jurisdiction based on the established work pattern prior to COVID-19
• the employee cannot return to the foreign jurisdiction as a result of the travel restrictions imposed by COVID-19
• the employee continues to carry out their duties of employment in the State.

The employee and the company should maintain a record of the facts and circumstances of the bona fide relevant presence in the State. Revenue may request these records to show that such a presence resulted from COVID-19 related travel restrictions.

Next: PAYE Exclusion Order - Irish Contract of Employment