At SCK Group we specialise in payroll for UK companies operating a subsidiary in Ireland. In general, the responsibility for processing PAYE, PRSI, USC deductions falls on the UK employer. However, if the UK employer does not process Irish PAYE payments, the responsibility falls on the subsidiary in Ireland. There are some exceptions, which must be Revenue approved in advance, i.e. if the number of days worked by the employee(s) in Ireland falls below certain limits. But in general if a company does not process PAYE etc for it’s employees in Ireland, it exposes the subsidiary company here to the risk of interest payments and penalites for late payments.
For further information please contact our payroll department.