Temporary concessionary measures that applied in 2020 only
Foreign employments - operation of PAYE
Note
This concessionary measure ceased to apply on 31 December 2020. From 1 January 2021 employers are required to operate PAYE on such employments in the usual manner.
Revenue will not seek to enforce Irish payroll obligations for foreign employers If the employee:
- was working for company prior to COVID-19 but relocated temporarily to the State during the pandemic
and
- still performs his or her duties while in the State.
This measure only provides for a temporary relaxation on the employer’s obligation to operate PAYE. It does not provide any concession regarding the underlying income tax liability that the individual may have regarding either:
or
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