Employment Tax
Employment tax sits at the intersection of finance, HR, and compliance – and the consequences of getting it wrong fall on both employer and employee. Our advisers work with clients to manage their obligations efficiently, whether that means day-to-day payroll compliance or navigating the complexities of a cross-border workforce.
We combine hands-on payroll delivery with specialist advisory capability, giving clients a single point of contact for everything from routine reporting to international assignments and equity remuneration.
PAYE & Payroll Compliance
Keeping payroll accurate and on time under Ireland’s real-time reporting regime requires more than good processes – it requires expertise.
- Payroll management and outsourcing
- Real-time PAYE reporting
- Payroll health checks and error correction
- Voluntary disclosures to Revenue
Benefits in Kind & Expenses
The tax treatment of benefits and expense reimbursements is a consistent area of employer exposure.
- BIK calculations and reporting
- Expenses policy review and design
- Remote and hybrid working cost treatment
- Revenue audit support on benefits
Employment Status
Misclassifying a worker as self-employed carries real PAYE and PRSI risk.
- Employment versus self-employment analysis
- Review of contractor and agency engagements
- Advice under Revenue’s Code of Practice
- Support through status challenges
Termination Payments
Exit payments are often time-pressured and the tax rules are nuanced.
- Redundancy and ex-gratia payment structuring
- Application of statutory exemptions
- Restrictive covenant and post-employment payment advice
- Employer and employee-side support
Salary Sacrifice Arrangements
Salary sacrifice can deliver meaningful tax and PRSI savings for both employer and employee, but the arrangements must be structured correctly to be effective.
- Design and implementation of salary sacrifice schemes
- Review of existing arrangements for compliance
- Integration with payroll and reporting processes
- Advice on qualifying benefits and Revenue requirements
Pension-Related Employer Obligations
Pension contributions and related employer obligations carry their own tax and reporting requirements that sit alongside broader payroll compliance.
- Tax relief on employer and employee contributions
- Treatment of pension-related deductions and top-up payments
- Advice on approved occupational pension schemes
- Reporting obligations and interaction with payroll
Share Schemes & Equity Remuneration
Equity is a powerful tool for attracting and retaining talent — if structured correctly.
- KEEP scheme design and compliance
- Unapproved share options and restricted shares
- Employee share ownership structures
- Annual reporting obligations to Revenue
Revenue Interventions & Employer Audits
When Revenue comes calling, experienced representation makes a material difference.
- PAYE audit and Employer Compliance Visit support
- Aspect query responses
- Voluntary disclosure preparation
- Risk assessment and audit-readiness reviews