Our global mobility team has received a number of queries regarding various issues related to COVID-19 including staff effectively stranded in various jurisdictions.
Revenue have announces several relief measures as follows:
Special Assignee Relief Programme (SARP)
The 90-day employer filing obligation is extended for a further 60 days.
Trans-Border Workers Relief
If employees are required to work from home in Ireland due to COVID-19, such days spent working at home in Ireland will not preclude an individual from being entitled to claim this relief, provided all other conditions of the relief are met.
PAYE Dispensation Applications
Due to the current restrictions on travel due to Covid-19, Revenue will not strictly enforce the 30-day notification requirement for PAYE dispensations applicable to short term business travelers from countries with which Ireland has a double taxation treaty who are going to spend in excess of 60 workdays in Ireland in a tax year.
Foreign Employments- Operation of PAYE
Revenue will not seek to enforce Irish payroll obligations for foreign employers in genuine cases where an employee was working abroad for a foreign entity prior to COVID-19 but relocates temporarily to Ireland during the COVID-19 period and performs duties for his or her foreign employer while in Ireland.
PAYE Exclusion Order – Irish Contract of Employments
Where employees are working abroad under an Irish contract of employment and where a PAYE Exclusion Order is in place, the position will not be adversely impacted where the employee works more than 30 days in Ireland due to COVID-19.
Residence Rules - Force Majeure Circumstances
Where an individual is prevented from leaving Ireland on his or her intended day of departure due to extraordinary natural occurrences or an exceptional third party failure or action – none of which could reasonably have been foreseen and avoided – the individual will not be regarded as being present in Ireland for tax residence purposes for the day after the intended day of departure provided the individual is unavoidably present in Ireland on that day due only to ‘force majeure’ circumstances. Where a departure from Ireland is prevented due to COVID-19, Revenue will consider this ‘force majeure’ for the purpose of establishing an individual's tax residence position.
While our office premises is closed, Warren & Partners remains open for business and we are here to support you and your employees through this challenging period. Please contact our team for further advice.
Please note: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation.
Warren & Partners are a boutique Irish tax and business advisory firm based in Ballsbridge, Dublin. Our experienced-team of tax advisors will create unique tax solutions for your specific business needs.