Payroll

Under the DEinternational Ireland service brand, we offer a comprehensive payroll service and the submission of income tax returns.

Employees working in Ireland are usually subject to Irish payroll taxes. For seconded employees from countries with which Ireland has a double taxation treaty, there are exemptions if the employees are in Ireland for less than 183 days.

Employees working in Ireland between 60 and 183 days have to apply with the Irish tax authorities to avail of this exemption. This application has to be made within 23 days of starting work. For work of less than 60 days, no exemption from Irish income tax is normally required.

The Irish income tax rates are 20% and 40%.

Additionally, the Universal Social Charge was introduced during the financial crisis and is an additional social contribution. The rates range from 0.5% to 8% in higher brackets of the USC.

Single employees in Ireland can usually avail of two tax credits, totalling. Depending on certain circumstances such as marriage, age, ETC, additional tax credits can be availed of. The tax credits can be deducted from the tax payable.

Our services for payroll include:

• Monthly or weekly payroll along with all of the applicable social charges and additional renumeration (bonuses, pensions, insurance)
• A system for efficient transfer of net salaries
• Ensuring that all taxes and social contributions are registered for and paid punctually
• New employees or departing workers are added or removed from the payroll
• Completing the online income tax contributions through the Irish Revenues portal
• Controlling report detailing the annual payroll accounting and all taxes and social contributions deducted
• All employees receive a receipt and proof of payment of their salaries through a password protected email
• Monthly report about payments and deductions