Employment Tax Services

Our experienced Employment Tax team are responsible for all domestic employment tax services, employee and executive share plans and global mobility service.

Domestic Employment Tax Services

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. 

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 Employment Tax Service offering includes:

• Advising on PAYE/PRSI compliance, under Real Time Reporting, to ensure the correct treatment of all the various remuneration elements provided to employees. 
• Workforce reduction services to include preparation of detailed tax packs for employees, one to one meeting with the employees or group clinics and assisting with payroll tax instructions to employers/payroll providers on the delivery of pay elements to departing employees.
• Assisting with PAYE/PRSI Health Checks to determine if a self-correction or unprompted qualifying disclosure should be filed with Revenue together with preparation and submission of same.
• Representing employers in the event of Revenue Interventions.
• Advising on the most tax efficient remuneration policies for employees and executives.
• Hosting payroll tax workshops for employees.
• Assisting on employment tax implications of employees working remotely within Ireland and in foreign jurisdictions.
• Assistance with PAYE Settlement Agreement Applications to the Revenue.

Employee and Executive Share Plans

Our approach to Employee and Executive Share Plans is commercially driven and we 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 a range of share plans to include:
  • Restricted Share Plans
  • Forfeiture Share Plans
  • Approved Profit Sharing Schemes (APSS)
  • Save As You Earn (SAYE)
  • Unapproved Share Option Plans
  • Employee Share Ownership Plans
  • Key Employee Engagement Programme (KEEP)
  • Bespoke Executive Share Plans.
• Preparation of explanatory tax memorandum for employees.
• Hosting employee workshops on the relevant share plan.
• Assistance with all compliance reporting obligations. 

Global Mobility Services

When employees work in multiple countries there are cross-border implications for your business and the employee. The planning and coordination of domestic and foreign country tax laws can be challenging and can carry significant financial risk. Our experts advise the employer and employees on tax and social security issues that come into play because of employee mobility.

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, annual tax equalisation calculations.
• Assistance with payroll compliance and costs management planning to include taxation and social security position 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.

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