Pay As You Earn (PAYE) Exclusion Order issued by Revenue

Non-resident directors and employees recruited abroad


The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employers' Guide to PAYE.

Non-resident directors

Directors of Irish companies must pay tax in Ireland regardless of their residence position or where they carry out their duties.

In general, PAYE Exclusion Orders will not be issued to a non-resident director of an Irish company.

Non-resident employees recruited and working abroad

You do not need to apply for an Exclusion Order, or operate PAYE, for a non-resident employee who:

  • is not resident in Ireland for income tax purposes
  • was recruited abroad
  • carries out all the duties of their employment abroad
  • is not a director of your company
  • has no Income Tax liability in Ireland.

You do not need to include the employee on your payroll submission. You should keep a record of any payments you make to the employee.