CPDStore Ireland

Crossborder employment rules have grown in importance since the exponential increase in remote working and working from home. We keep hearing about the digital nomad working on a laptop on a beach, well maybe not on the beach in Ireland – but what about those who have relocated to Ireland and still work remotely for a foreign employer. With more scrutiny from Revenue authorities this is a growing risk area for businesses. This course will deal with the issues to address for employers and employees who work cross border whether that is on this island or internationally.

Rose Tierney will cover the following areas during this session:

• Foreign Employer Registration -Why? When? Differences Treaty Vs Non Treaty Countries.
• Article 15 of Ireland UK Treaty – who gets the relief, who doesn’t.
• Dual Payroll Requirements – how to manage it.
• Article 18 of the Ireland UK Treaty and its interaction with crossborder remote working.
• Tax Residency and Tax Return Filing Requirement for the Employee.
• Other Non Tax Issues with Crossborder Working.

By attending this session, you will understand the triggers for registration requirements, the timelines involved, the other issues arising and the potential need for change.

This session will be of particular interest to tax advisors and accountants who have employees remote working cross borders as well as business owners who have requests from employees to work remotely cross borders. 

Course Level: Advanced