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183 day rule?

  • 23-05-2021 11:16am
    #1
    Chatbox2000
    Registered Users Posts: 30 ✭


    It's my understanding that, if the assignment requires an employee to work in another country for more than 183 days, it is considered a long-term assignment and a shadow payroll will be required. Correct?

    Now, an employee XXX (who is based in USA or UK) will be seconded to Ireland for a 200 day business trip. XXX is required to file a shadow payroll with Revenue Ireland upon his arrival in Ireland, correct?

    Please correct me if the 183 day rule is outdated? Or if there's more requirements for Irish company to file a shadow payroll for an USA or UK expatriate employee?

    Thanks a mill!


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