# Working from Ireland while employed with a company based in the UK



## yogi_bear (7 Dec 2011)

Hi folks,

I'll try my best to keep this simple  and easy to explain.

My wife maybe offered a job which is to work from home out of Ireland and be employed out of the UK (UK based company). I believe they would pay her wages in sterling.

How will this work for Irish taxation? Could we be double taxed (UK and Ireland)?. Would her company have to make her Irish PRSI & PAYE contributions? If so, does this mean they have to do some registration process in Ireland for this?? I can't find much info about this on the revenue site...

Any help on the above is greatly appreciated.

Thanks,
yogi


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## 26cb (8 Dec 2011)

The short answer is that as she is 'ordinarily resident' in Ireland she will be liable for taxes in Ireland. The simplistic view is that she will have her UK taxes deducted at source in the UK if she is PAYE and will be allowed the amount of tax deducted there as a credit here. She will be required to pay the difference to the Irish Exchequer.


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## DB74 (8 Dec 2011)

The UK employer is *obliged* to register as an employer here in Ireland and *obliged* to deduct Irish PAYE etc from your wife's gross salary.

They will have to have an official registered address which is their "branch" address in this State - you could use address as a last resort but ideally they should get a payroll company to do the payroll, they would probably do it for a nominal fee. Then they operate Irish taxes on her salary as normal and pay the PAYE/PRSI/USC over to Revenue on a monthly basis. They also have to submit a P35 to the Irish Revenue every year with your' wife's salary details on it.

Here is the Revenue link stating that employments performed inside the State are liable to Irish PAYE

[broken link removed]

I have done this for several UK companies who employ sales reps in Ireland


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## DB74 (8 Dec 2011)

Just to have a little rant here:

Do not accept what the UK company tell you is the way it is done in the UK (because they probably will do this, if my past experience is anything to go by). The above way is the method by which the Irish Revenue *INSIST* it is done, in order to comply with Irish legislation. Irish legislation is NOT exactly the same as UK legislation, nor does the UK legislation supercede the Irish legislation, despite what some UK companies and their accountants seem to think.


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## danash (8 Dec 2011)

DB74 said:


> The UK employer is *obliged* to register as an employer here in Ireland and *obliged* to deduct Irish PAYE etc from your wife's gross salary.
> 
> They will have to have an official registered address which is their "branch" address in this State - you could use address as a last resort but ideally they should get a payroll company to do the payroll, they would probably do it for a nominal fee. Then they operate Irish taxes on her salary as normal and pay the PAYE/PRSI/USC over to Revenue on a monthly basis. They also have to submit a P35 to the Irish Revenue every year with your' wife's salary details on it.
> 
> ...


 



DB74 - you seem to have experience in this so can I add a slightly different scenario ( sorry OP )...


I work for a US multinational based in Ireland but servicing international markets. I spend most of my working time travellling or dealing with services rendered in other countries. We need company directors in each of these locations and I am the registered director in each of these countries.

Would Transborder Worker relief apply to me and could I legitimately apply for this relief if I was to be paid partly in another jurisdiction...? Eg Hong Kong ?

http://www.revenue.ie/en/tax/it/reliefs/trans-border-workers-relief.html


I can easily satisfy the requirements of 13 weeks employment and one day per week in Ireland. Any advice appreciated....


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