What you need to know about payroll in the Republic of Ireland
There are times when a UK company recruits employees to work for them based in the Republic of Ireland. It may be that a branch or division of the UK company is opened in Ireland or it may be a new company is set up based in Ireland.
In any of these cases the company needs to be registered with the Irish Revenue as an employer and Irish Tax and Social Insurance deductions have to be calculated and paid over to the Irish Revenue.
The PAYE (Pay As You Earn) system is the method of tax deduction under which an employer calculates and deducts Income Tax due each time a payment of wages, salary etc. is made to an employee. In addition, employers are obliged to calculate and deduct any liability to PRSI (Pay Related Social Insurance) and income levies.
Employers based in Ireland need to make sure they comply with Irish payroll laws. These laws are totally different from the UK laws (e.g. the tax year runs January to December) and are beyond the scope of ordinary UK payroll software.
- You’ll find more guidance for employers in our Registration of Irish Payroll for PAYE guide
- Read up on Irish Benefits in Kind
- Find out about Irish Social Insurance Contribution Classes
If you need assistance with Irish payroll then be aware that not all payroll bureaus in the UK have this knowledge and expertise – it is a specialised area. Payplus has experience and a proven track record in this specialised area. We will help you to navigate the Irish systems.
Contact Robin Mead for more information – 0800 018 0590 rmead@payplus.co.uk
