Special Assignee Relief Programme (SARP)

What are the employer reporting requirements?

Each employer must make an annual return to Revenue. From 1 January 2024, employers can submit the 2023 Employer Return, and all subsequent years, through the online eSARP portal. The eSARP portal is available through the Revenue Online Service (ROS).

Further information is available in the Guide to the online SARP 1A and SARP Employer Return.

To access the eSARP portal, an agent acting on behalf of an employer will need ‘Global Mobility’ permissions. Further information is available in the Tax and Duty Manual Part 37-00-04b.

The eSARP portal is Revenue’s preferred method of managing and administering SARP Relief submissions. If an employer cannot submit their SARP Employer Return online, a paper version may be obtained by writing to:

National SARP Unit
9/15 Upper O’Connell Street
Dublin 1
D01 YT32.

When making a request for a paper SARP Employer Return,  the National SARP Unit should be provided with:

• the reason the SARP Employer Return cannot be submitted through the eSARP portal
• and
• the employer name, address and Tax Registration Number (TRN).

Employer Returns for 2022, 2021, 2020, 2019 and 2018 are available under 'Related Forms'.