Employment tax & global mobility

Employment taxes

In an ever-changing economy, employers are always looking for innovative and tax-efficient ways to reward, retain and incentivise employees, while ensuring compliance with their PAYE obligations.

We are aware that businesses are increasingly focused on managing their financial and reputational risks, particularly in the area of employment taxes.

At Forvis Mazars, we can help you to ensure that payments to employees are compliant with employment tax rules. We can undertake an employment tax review, applying the same methodologies and processes used by Revenue to identify areas of risk. We can assist you implement processes/controls for corrective action in order to mitigate these risks going forward, and if necessary, assist in making a disclosure of liabilities to Revenue.

Global mobility

Having a globally mobile workforce requires an employer to comply with various tax, social security, payroll and corporation tax requirements, both in Ireland and overseas. To be able to respond to these challenges, global mobility policies and processes often need to be implemented and/or reviewed from several different perspectives.

Whether you are a multinational enterprise with a large expatriate population or a smaller business deploying your first international assignee to or from Ireland, the Forvis Mazars global mobility services team can provide tailored support to help you manage the resulting challenges. 

Our services  

• Advising on cross-border employment arrangements.
• Supporting clients with “remote worker” situations and planning.
• Social security treatment of cross-border workers.
• Assisting clients to remain compliant with employment tax and social security requirements.
• Advising on:
  • Tax-free employee incentives.
  • Benefits-in-Kind.
  • Share-based remuneration.
  • Payment of travel and subsistence expenses.
  • Termination/redundancy payments.
  • Employment status of “contractors” for employment tax purposes.
  • Employment tax treatment of resident and non-resident directors.