Top 10 things to know about coming to Ireland / leaving Ireland to work

  1. Some types of income remain subject to Irish income tax even though an individual is no longer Irish tax resident, if so an Irish income tax return will have to be filed in respect of that income.
  2. Where an individual leaves Ireland on assignment and the salary remains paid through the Irish payroll a PAYE exclusion order must be obtained in order to avoid deduction of Irish PAYE.
  3. Even where a PAYE exclusion order is acquired a portion of the salary may in certain circumstances remain subject to Irish income tax.  If so a tax return will need to be filed after the end of the tax year to account for any tax due.
  4. Directors of Irish registered companies cannot obtain a PAYE exclusion order.
  5. Tax free subsistence rates can be paid to employees / directors whilst on assignment in a foreign country.  The amounts which can be paid are determined by reference to the country of assignment and the length of the stay.
  6. An individual leaving Ireland on assignment remains subject to Irish PRSI for the first 52 weeks of the assignment.
  7. It is possible to obtain an E101 / Certificate of Coverage from the Department of Social and Family Affairs (DSFA) to remain in the Irish PRSI system for the entire duration of a temporary assignment.  Where an E101 / Certificate of Coverage is obtained the Irish PRSI must be paid to the PRSI special collections system with the appropriate quarterly/yearly returns.
  8. When an individual comes to Ireland it is possible to remain in their home country social security system and claim exemption from Irish PRSI.
  9. The remittance basis of assessment has been abolished for individuals performing duties of employment in Ireland subject to some exceptions.
  10. Irish landlords leaving the country who become non resident must appoint a collection agent to collect rents and file the appropriate tax returns on their behalf.  If not the tenant must deduct a withholding tax from the rents and pay it over to Revenue.