2024 SARP Annual Return – Employer obligation

Submission requirements

The SARP Annual Return must be submitted through the SARP e-portal, accessible via the Revenue Online Service (ROS).

Information required for the SARP Annual Return

To complete the return, employers will need the following details:

• Employee personal details:
  • PPS Number (PPSN).
  • Nationality.
  • Country where the employee worked prior to arriving in Ireland.
• Employment information:
  • Job title and a brief description of their role.
  • Remuneration details, including any reimbursed school fees or home leave trips.
• Company impact details:
  • Information on the increase in employee headcount within the company.
  • Number of employees retained as a result of implementing the SARP scheme.

If you have any questions in relation to the above, or if you would like to discuss this topic further, please contact a member of our employment tax team.