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5.4 Permanent establishment (PE) risk

Commentary

5.4.4 Obligations for foreign employers where no PE is created | Republic of Ireland

Republic of Ireland

All foreign employers must register as an employer in Ireland and operate Irish payroll taxes on any salary attributable to employment duties carried out in Ireland by their employees. This applies even if the employer does not have a business premises or employees work from home in Ireland. It applies irrespective of their tax residence status. There are a few exceptions to this rule:

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    •ÌýÌýÌýÌý Less than 30 workdays in the tax year – no PAYE obligation.

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