The frequent changes in employment tax legislation and reporting requirements together mean that managing employment tax risk effectively is a constant challenge for employers. Added to this, the introduction of Real Time Reporting in Ireland on 1 January 2019 has given the Irish tax authorities greater visibility over employer payroll compliance. As a result, we are seeing increased Revenue scrutiny in this regard, with more audits, enquiries, and interventions than before. 

In our Employment Tax Service, we provide:

• Working with employers to ensure their remuneration and reward policies are structured in the most tax-efficient manner while at the same time ensuring all remuneration elements are being correctly recorded and reported for PAYE real-time reporting.
• Comprehensive Payroll Health Check with recommendations on improvements to policies and procedures together with assistance in preparing a self-correction or unprompted qualifying disclosure for filing with Revenue, if required.
• Our team of experts (which includes ex-Revenue officials) represents employers in the event of a Revenue Intervention.
• Assisting employers in navigating the employment tax complexities of mobile employees working remotely within Ireland and across multiple jurisdictions.
• Hosting payroll tax workshops for employees.
• Assistance with PAYE Settlement Agreement Applications to the Revenue.
• Workforce realignment services, including preparation of detailed tax packs for employees, one-to-one meetings with the employees or group clinics, and assistance with payroll tax instructions to employers/payroll providers on the delivery of pay elements to departing employees.
• Bespoke advice to clients involved in a compromise or settlement agreement.

Our team of employment tax specialists provides a comprehensive range of both advisory and compliance services, enabling you to better understand and manage the risks, identify potential savings, and implement cost-efficient processes.

Our Global Mobility service offering covers all aspects of an assignment, to include: 

• Advising on global assignment policies, including tax equalisation.
• Human Resources support, such as advising on remuneration and incentive plans.
• Pre-departure/post-arrival counselling and repatriation assistance for employees.
• Tax compliance services, such as tax return preparation and annual tax equalisation calculations.
• Assistance with payroll compliance and cost management planning to include taxation and social security positions for short-term business travellers and multi-state workers.
• Preparation of shadow or split payrolls.
• Setting up payroll systems in new locations and for new employees.
• Management of international payrolls.
• Analysis of taxability of wages and benefits in each jurisdiction.
• Advising on tax implications of employee share plans for both the employer and assignee.

Our Global Employer Services experts have extensive experience with assignee headcounts ranging from 1 to over 1,000. Our Global Employer Services experts have a diverse portfolio of clients and we bring the collective knowledge and experience of the BDO network to all assignments, so we’re ideally placed to advise you.

Our approach to Employee and Executive Share Plans is commercially driven. Our experts will design tax-efficient structures that meet the needs of all key stakeholders. We will assist in helping employers communicate with and inform employees and stakeholders.

Our services in this space include:

• Advice on set up, implementation and post-implementation review on the most appropriate share plan for your business.
• Preparation of explanatory tax memorandum for employees.
• Hosting employee workshops on the relevant share plan.
• Compliance with payroll withholding and reporting obligations.
• Global share plan advice using the BDO network in over 160 countries.
• Holistic understanding of the impact of incentives delivered through collaboration with expatriate, employment, corporate and international tax teams.

Optimise your share plan strategy with our team’s expertise. We work collaboratively with you to design a share plan that meets your commercial goals, in the most tax-efficient manner for all parties.