As the nature of work becomes increasingly global, managing the tax implications of employee mobility is critical. In this conversation, Warren & Partners break down the core issues for employers relocating staff into or out of Ireland. Topics include the Irish PAYE rules, exemptions for short-term assignments, and reliefs such as SARP for longer-term secondments. The team also explores the risks of dual payroll obligations, the importance of applying for PAYE exclusion orders, and the tax treatment of relocation expenses and share schemes. For outbound employees, the interaction of Irish and foreign tax rules can lead to double taxation risks without proper structuring. The message is clear — employers need expert guidance, early engagement, and cross-border coordination to manage global mobility effectively.