Ireland

Details

  • Service: Tax, Tax & Legal Services, Employment Tax Services
  • Type: Business and industry issue, Publication series
  • Date: 07/01/2014

Employment Tax Alerts 

KPMG's Employment Tax Alerts aim to keep you up-to-date on the latest changes affecting employees and employers.
Employment Tax Alerts
Download Now
PDF files require Adobe Reader to view
  • Flash - Employment Tax Alert (PDF, 128KB)
    January 2014

    31 March 2014 is the mandatory due date for the filing of Returns of Information for employee share participation schemes in respect of 2013.

    Failure to comply with this mandatory filing obligation will result in a penalty and, in the cases of Revenue approved schemes (such as Approved Profit Sharing Schemes, Employee Share Ownership Trusts and “Save as You Earn” schemes) Revenue approval can be withdrawn.

  • Flash - Employment Tax Alert (PDF, 418KB)
    July 2013

    Our most recent employment tax alert outlines the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 which introduces rules to govern the insurability of directors.

 

  • Flash – Employment Tax Alert (PDF, 127KB)
    April 2013

    Our Alert of December 2012 advised that Revenue (eBrief 69/12) confirmed that they would facilitate the granting of a “real time” foreign tax credit via payroll where a gain in respect of Restricted Stock Units (“RSU”) is taxed both in Ireland and a country with which Ireland has a Double Taxation Agreement (“DTA”).Revenue guidance on this matter has been updated recently (eBrief 15/13).

  • Flash – Employment Tax Alert (PDF, 127KB)
    February 2013

    31 March 2013 is the mandatory due date for the filing of Returns Of Information for employee share participation schemes in respect of 2012. Failure to comply with this mandatory filing obligation will result in a penalty and, in the cases of Revenue approved schemes (such as Approved Profit Sharing Schemes, Employee Share Ownership Trusts and “Save As You Earn” schemes) Revenue approval can be withdrawn.

 

See also:

 

  • Flash – Employment Tax Alert (PDF, 198kb)
    December 2012

    In eBrief 69/12 (14 December2012) Revenue confirmed that they will facilitate the granting of a "real time" foreign tax credit via payroll where a gain in respect of a Restricted Stock Unit (RSU) is taxed both in Ireland and a country with which Ireland has a Double Taxation Agreement.

  • Flash – Employment Tax Alert (PDF, 190kb)
    July 2012

    You will be aware from previous Flash Alerts of the significant changes to the taxation and collection of taxes arising on “share based remuneration” which came into effect on 1 January 2011. In the case of Revenue approved schemes (Approved Profit Sharing Scheme and SAYE Options) the gains arising are subject to Universal Social Charge (USC) and employee PRSI. For unapproved schemes the gains arising are subject to income tax, USC and employee PRSI.

  • Flash – Employment Tax Alert (PDF, 96kb)
    January 2012

    31 March 2012 is the mandatory due date for filing of Returns of Information for employee share participation schemes in respect of 2011. Failure to comply with this mandatory filing obligation will result in a penalty and, in the cases of Revenue approved share schemes (such as Approved Profit Sharing Schemes, Employee Share Ownership Trusts and “Save As You Earn” Schemes), Revenue approval can be withdrawn.

  • Flash – Employment Tax Alert (PDF, 116kb)
    January 2012

    The Revenue Commissioners have recently issued an eBrief (84/11) linking a Tax Briefing (Issue 06 December 2011) outlining their position as to the PAYE treatment of income arising from having or exercising the public office of director of an Irish incorporated company.

  • Flash – Employment Tax Alert (PDF, 193kb)
    January 2012

    The Revenue Commissioners have recently issued 3 e-Briefs dealing with Universal Social Charge ('USC‛)

  • Flash – Employment Tax Alert (PDF, 168kb)
    Employer and employee PRSI in relation to share based remuneration and Personal Retirement Savings Accounts (“PRSAs”)
    August 2011

  • Flash – Employment Tax Alert (PDF, 907kb)
      Taxation and PRSI treatment of share based remuneration
    April 2011

  • Flash – Employment Tax Alert (PDF, 874kb)
      Tax treatment of share based remuneration for both employees and employers
    April 2011

  • Flash – Employment Tax Alert (PDF, 200kb)
      Taxation of share based remuneration
    March 2011

  • Flash – Employment Tax Alert (PDF, 200kb)
      Employer and employee PRSI
    March 2011

  • Flash – Employment Tax Alert (PDF, 415kb)
    Personal Fund Threshold (“PFT”) Notification Form
    February 2011 

  • Flash – Employment Tax Alert (PDF, 1.5MB)
    Returns of Information for employee share participation schemes
    February 2011

  • Flash – Pensions Alert (PDF, 415kb)
    Pensions & tax relief
    February 2011

  • Flash – Significant Changes to the Taxation of Share Incentive Schemes in 2011 (PDF, 241kb)
      Budget 2011 & Universal Social Charge (USC).
    January 2011

 

Employment Tax Services

KPMG’s Employment Tax services practice advises companies and executives on employer and employee taxes, including PAYE and PRSI, compensation and benefits, and employee share incentive schemes.