Irish Revenue issued new guidance regarding the obligation to operate PAYE in relation to non-Irish employments exercised in the State and short term business visitors. The new guidance is back dated to 1 January 2020.
There is now no obligation to deduct Irish PAYE on remuneration paid to short term business visitors where all the following conditions are met:
Summary of Position with effect from 1 January 2020
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.
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