Great turnout for the Dundalk Chamber Breakfast Briefing
Breakfast briefing on tax implications for cross-border workers and employers
Just under 100 guests attended the Dundalk Chamber of Commerce in association with the Cross Border Partnership for Employment Services Tax Breakfast on Tax Implications for Cross Border Workers & Employers in the Cross Border Region which was held in the Carrickdale Hotel.
Topics discussed at the event included Contractor v Employee status, Remote working implications for Employers, Dual Payroll, Revenue Activity, Social Security, EU Pay Transparency Directive (Gender pay gap reporting), Pensions and Minimum Wages.
Dundalk Chamber said: “The focus was to give employers an introduction to the issues that can arise if they employ people who live in the other jurisdiction. The situation where an employee is asked to work for a limited time (30-60-90+ days) in the other jurisdiction was addressed and the procedures for notifying and obtaining Revenue clearance.
“There was now an obligation on employers to determine where they remotely work from. There was also the need to consider registering in both jurisdictions for PAYE and PRSI/NIC. It should be noted that Revenue and Social Welfare may require different calculations based on different rules.
“This can see a person paying PAYE in one jurisdiction and PRSI/NIC in the other. Equally there is the possibility of deduction of PAYE and PRSI in the South and “shadow” deductions in the North.”
Speakers at the event were Rachel Dillion and Jennifer Gill both of EY.
Rachel set out the rules the Revenue were now following as a result of the Domino’s Pizza case in 2023. These rules determine whether a person is a sub-contractor or an employee. It is not possible for an employer and the individual to agree among themselves.
CB PES Adviser for Dundalk Chamber Brenda McGeeney encouraged all attendees to visit www.cbpes.com for details on supports for cross border workers and employers and updated attendees on future events.