Beginning January 1, 2020, short term business visitors will

have a new rule to oblige to determine whether a payroll obligation

exists. An application will no longer be required for submission on

PAYE if the following conditions are met:

  • Foreign national is a visitor from a

    country with which Ireland has a double taxation agreement;

  • Stay is less than 60 Irish workdays

    in the tax year (i.e., calendar year);

  • Foreign national is employed and paid

    by a foreign employer;

  • The foreign national is not an Irish

    tax resident.

Employers that may be affected are encouraged to contact an

immigration specialist.

The content of this article is intended to provide a general

guide to the subject matter. Specialist advice should be sought

about your specific circumstances.

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