Revenue eBrief No. 231/21
20 December 2021
Employee payroll tax deductions in relation to non-Irish employments exercised in the State
Tax and Duty Manual Part 42-04-65 - Employee payroll tax deductions in relation to non-Irish employments exercised in the State - has been updated as follows:
- Chapter 4 “Temporary Assignees – 1 January 2020 - Release for employers from the obligation to operate Irish PAYE” has been revised as follows:
- Paragraph 4.2 - updated to give clearer guidance on scenarios for which an employer is released from the obligation to operate PAYE with regards to temporary assignees.
- Paragraph 4.3 - additional narrative added with respect to the technical interpretation of Article 15(2) of the OECD Model Convention.
- Paragraph 4.5 – narrative regarding the timelines for which a PAYE dispensation should be sought has been updated.
- Paragraph 4.7 – updated to reflect that information relating to procedures in place for the period to 31 December 2019 has moved to Appendix F.
- Chapter 5 – worked examples have been updated to reflect tax year 2021.
- Chapter 9 has been included to provide detail of the COVID-19 concessions published by Revenue with respect to the Irish tax treatment of foreign employments exercised in the State.
- Appendix C has been amended to include references to the United Kingdom where relevant.