Employer & Expatriate Taxes / All

Where the United Kingdom (UK) leaves the European Union (EU), immigration changes are likely for British citizens travelling to and

Ireland’s Department of Business, Enterprise and Innovation and the Department of Justice and Equality have announced positive changes that will

IORP II is a European Union (EU) Directive which was published on 23 January 2016. It seeks to standardise conditions

This report covers steps the Irish government is taking to help assure the rights and status of Irish nationals in

The Employment Law (Miscellaneous Provisions) Act 2018 (the “Act”) came into effect on 4 March 2019. The measures include a

Pay As You Earn (PAYE) Modernisation and real time reporting is effective from 1 January 2019. Employers are now required

Returns of information for employee share participation schemes in respect of 2018 must be filed by 31 March 2019.  

In this article, Aidan Smith, a tax Director in KPMG’s Belfast office, outlines the potentially significant payroll cost savings for Northern Ireland and UK employers from pension salary sacrifice arrangements.

John Curry and Rachael Dillon take stock of the issues facing employers that mean that preparations are needed to get ready for the biggest change to the operation of Irish payroll in 50 years.