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Deloitte Employment Tax Update

Spring/Summer 2013

Welcome to the Spring/Summer 2013 issue of Deloitte’s employment tax newsletter, which we have developed to keep organisations abreast of employment tax related issues.

We are delighted by the positive feedback we have received from our last newsletter and how it provided very helpful assistance to employees dealing with ever more complex employment tax related issues.

We trust that you will also find some of the items covered in this newsletter of assistance to you and perhaps thought provoking. 

Finally, Deloitte will be hosting a number of employment tax update breakfast briefings in May in the Dublin area. Read more about the events.  

Should you require any additional information or assistance on the below articles or any other Employment Tax matters, please do not hesitate to contact a member of the GES Team.

Latest issue

  • Equity – Revenue update on Cross Border Restricted Stock Units
    Spring/Summer 2013
    Following our last update on this issue, Revenue have now finally issued detailed guidance as to how they will seek to tax RSU’s in a cross boarder situation. This article provides an overview of these new guidelines.
  • Local Property Tax – Employers are you ready?
    Spring/Summer 2013
    The recently introduced LPT legislation imposes obligations on employers to collect LPT from employee’s net salary. This article outlines employer’s obligations in this area and offers insight as to some of the practical steps employers will be consider taking in this area.
  • Directors Fees – Where to next?
    Spring/Summer 2013
    This article outlines some of the recent developments regarding the tax treatment of director’s fees. It sets out the latest thinking as to when and where Directors Fee can now be paid without deduction on PAYE/USC/PRSI and outlines some of the typical issues which may need to be considered.
  • Employment Tax – Professional Subs Update
    Winter 2012
    There have been significant changes to the tax exemptions available for Professional Subscriptions paid by an employer. This article aims to examine how employers are dealing with professional subscriptions under the new codes.
  • Running a Severance Programme - The Practical Side
    Winter 2012
    As organisations continue to restructure activities and costs, reductions in workforce continue to be a key issue in organisations efforts to remain competitive and well-positioned for future success. This article looks at the practical issues to be considered whem implementing a severance programme.
  • Mobility – International Business Travellers: The Importance of Monitoring Travel
    Winter 2012
    This article outlines why it is important for international business travellers movements to be monitored in order to ensure that tax compliance does not become a barrier to doing business on the international stage.
  • Deloitte’s – DART Software
    Winter 2012
    Deloitte have developed a market leading methodology, DART (Discover Analyse Report Transform) to provide business stakeholders with clear information that identifies business travellers who are at risk of or who have created tax, social security and immigration exposures in a particular jurisdiction(s).
  • Pre year-end checklist for Employers
    Winter 2012
    As we move closer to the year-end PAYE/PRSI/USC deadline, it is a good time for employers to review their records in order to ensure that they avoid the post year-end rush. This article sets out some of the areas that employers should focus on pre year-end in order to ensure that they are fully tax compliant and avail of more tax exemptions.
  • Equity - Introduction to cross border issues in relation to Share Options and Share Awards
    Winter 2012
    Employee share ownership has increased in popularity over the past number of years. This article examines the complex taxation of share remuneration in cross border situations.

Contact us

Ian McCall, Deloitte Ian McCall
GES Practice leader 
T: + 353 1 417 2442

Global Employer Services team

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