Non-Irish Employments Exercised in the State

Non-Irish Employments Exercised in the State

July 26, 2022

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:

  • The visitor is from a DTA country.
  • The visitor spends 60 or less workdays in Ireland (see table below) in a tax year (calendar year).
  • The visitor is not Irish tax resident.
  • The visitor is paid and employed by a foreign employer.
  • The remuneration is not borne by a permanent establishment which the employer has in Ireland.

Summary of Position with effect from 1 January 2020

Scroll table

Category DTA countries Non-DTA countries
Less than 30 workdays in the tax year No PAYE obligation No PAYE obligation
Between 30 and 60 workdays in the tax year No PAYE obligation PAYE obligation1
More than 60 workdays but less than 183 days present in the tax year PAYE obligation in the absence of a PAYE Dispensation1&2 PAYE obligation1
More than 183 days present in the tax year PAYE obligation1 PAYE obligation1


  1. Where PAYE applies – the obligation to deduct arises from day one.
  2. The requirements concerning the application for a dispensation from the operation of PAYE have been simplified. Applications will only be required on an annual basis.

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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