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Where Taxpayers and Advisers Meet

Home Based Employees

amitr19
Posts:161
Joined:Wed Aug 06, 2008 4:00 pm
Home Based Employees

Postby amitr19 » Mon Aug 07, 2017 4:17 pm

What is the tax and social security position of taking on an employee who will working from home (ROI) for a UK Employer. The employee has never worked in the UK and the UK employer is not registered as an employer in the ROI. Any thoughts please. Do we have to register for Irish PAYE and SS? Are there any exemption for non-resident employers in the DTA?

Thanks


AmanSood
Posts:216
Joined:Mon Jan 09, 2017 4:12 pm

Re: Home Based Employees

Postby AmanSood » Tue Aug 08, 2017 11:27 am

What is the tax and social security position of taking on an employee who will working from home (ROI) for a UK Employer. The employee has never worked in the UK and the UK employer is not registered as an employer in the ROI. Any thoughts please. Do we have to register for Irish PAYE and SS? Are there any exemption for non-resident employers in the DTA?

Thanks
Hi Amitr19, yes the UK employer would be required to register for PAYE/PRSI (Social security) in ROI and operate the necessary withholding in Ireland. There's also a potential issue around Permanent Establishment and depending on what duties this individual is carrying out from home in ROI, the individual may create a Permanent Establishment of the UK entity in ROI and thus giving rise to potential corporation tax issues.
Advising on UK employment, expatriate and personal taxes
aman.sood@e-taxconsulting.com.
+44 (0) 207 846 0155


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