People Advisory Services (PAS)

We offer the support in liaising with the Irish Revenue, Irish Immigration Authorities (including support with Irish employment permits and visas), and other relevant government departments whilst ensuring all compliance requirements are identified and met. We also assist employers with Revenue’s Enhanced Reporting Requirements (ERR) and Gender Pay Gap Reporting and other employment tax and immigration related services.

What EY can do for you

Tax Controversy

Tax controversy arises from disputes between taxpayers and the Revenue Commissioners over the interpretation of tax laws. These disputes can involve tax liabilities, denied deductions, or the classification of income. Due to the increasingly changing and challenging employment tax landscape in Ireland, there is an increased Revenue emphasis Revenue on compliance interventions. Our PAS team have developed a standardised approach in assisting clients with making qualifying disclosures and responding to Revenue on compliance intervention notices and PAYE audits. Our assistance includes providing expert advice and counselling, along with leveraging our advanced technological tools, to help navigate clients through Revenue enquiries and audits to ensure the best possible outcome for your organisation.

Our PAS team also offers a range of services to help pre-empt issues and prevent potential disputes, such as the provision of PAYE Health Checks. Our PAYE Risk Radar identifies areas of exposure, allowing us to address any risks before they escalate. We also assist clients with remediation actions where employment tax gaps are identified as part of our extensive list of tax controversy services including self-corrections and disclosures and assistance in drafting policies and control frameworks.

Employment Taxes

The continual evolution of employment tax legislation, guidance and reporting obligations presents an ongoing challenge for employers in effectively managing employment tax risk. It is therefore crucial for employers to establish the required processes and controls to guarantee compliance with all PAYE, USC, and PRSI reporting obligations for both themselves and their employees.

Our suite of employment tax advisory services encompasses various offerings, such as helping employers identify and fulfil all reporting obligations, offering expert advice on employee remuneration and benefits, and reviewing all local and global policies to ensure compliance in relation to all aspects of employment taxes.

Global Mobility

International assignments are increasingly being used as both a talent development tool and workforce incentive, by developing local talent and capitalising on new markets. They can help businesses put the right talent, with the right capabilities, in the right place, where your market and growth opportunities are, at the right time. However, navigating the complex tax systems in both home and host countries can be challenging. Our integrated mobility services—covering tax, social security, equity withholding, and global compensation—are designed to ensure compliance with minimum disruption, allowing your organisation to focus on growth opportunities. Additionally, we assist in drafting and reviewing assignment policies and tax equalisation agreements. Our advisory expertise supports seamless cross-border employment, enabling your organisation to confidently manage global mobility.

In a hybrid world, we can also assist you in identifying the employer PAYE, USC and PRSI requirements in relation to remote workers across jurisdictions and short term business travellers to Ireland, along with any associated immigration risks. We can also analyse and provide advice on the Permanent Establishment “PE” risks associated with these remote workers and short term business travellers through the expert advice of our corporate tax colleagues.

Immigration

Immigration and work permit regulations differ from country to country and can cause significant administrative headaches, if not handled appropriately. In addition, distress and embarrassment may be caused if an international employee is refused entry to the host country or becomes an 'illegal' in the host country. EY’s Irish Immigration practice is supported by an integrated network of specialists in more than 160 countries and can offer an integrated coordinated model to provide​ immigration support in countries where you operate.​

We provide support and advice on global immigration issues as well as obtaining the relevant permits and other documentation to meet our client’s Irish immigration requirements.​ Our team of Irish Immigration Specialists work daily to support clients navigating Irish Employment Permit and Immigration legislation.  We liaise with the Department of Enterprise, Trade and Employment (DETE), Department of Justice (DOJ), and Immigration Service Delivery (ISD) on client immigration matters.  We also focus on advisory work for companies new to Irish business immigration, educational and support services for in-house departments, entrepreneurs, businesspersons, highly skilled migrants and nationality matters.

Social Security

Navigating the complexities of social security regulation, particularly for international assignments, can be challenging for employers. We can help your organisation manage compliance requirements by improving data, systems, and processes. We can assist in retaining employees on Irish social security and providing advice in relation to those working in Ireland under a foreign employment contract including managing submissions to the Department of Social Protection and providing advice in relation to mobile and remote employees. With our support, your organisation can ensure compliance and fulfil all social security obligations.

Payroll Support

International assignments and employees relocating to other tax jurisdictions can be expensive, and businesses often question whether they are managing global moves in the most cost-effective way. In Ireland there are very strict payroll reporting requirements and employees working in Ireland under a foreign employment contract can create an Irish payroll reporting requirement where they spend as little as 30 workdays in Ireland in the tax year. We can advise on how to manage this risk and on how to ensure the payroll reporting requirements are met. Additionally, we can support with calculating the correct tax withholdings and social security contributions for inbound employees to Ireland and with registering non-Irish entities for tax, ensuring compliance across all jurisdictions. We can also assist in gathering and analysing both inbound and outbound assignee compensation data, generating payroll instructions, and producing accurate total-cost reporting.

Rewards

Our team is equipped to provide comprehensive guidance on every facet of your organisation's rewards program, assisting in attracting, motivating, and nurturing your talent to achieve your business objectives. We can provide you with comprehensive advice or help you design a compliant framework with respect to rewards such as but not limited to; share based remuneration, pensions, executive remuneration, internal recognition award programs, health and wellbeing benefits and non-cash benefits.

Gender Pay Gap reporting

The Gender Pay Gap Reporting is a regulatory requirement that mandates some employers in Ireland to publish information on their Gender Pay Gap on an annual basis. We can aid employers both in the practical gender pay gap reporting and further help employers to identify the reasons behind the gap and how to address it. To find out more click here to download our brochure.

EY TaxChat™ – A Smarter Way to Support Your Workforce

EY TaxChat™ is a secure, on-demand mobile tax preparation service that connects employees directly with EY tax professionals through an intuitive digital platform. In Ireland, this service is offered exclusively in collaboration with corporate clients, enabling organisations to integrate TaxChat into their employee wellbeing programmes as a value-added benefit. This approach simplifies the tax compliance process for employees while reinforcing the organisation’s commitment to support and retention. With EY TaxChat, your workforce gains access to high-quality, personalised tax services without the need for appointments or paperwork, all within a seamless digital experience tailored to the Irish tax landscape.

To learn more, please refer to our brochure here.

Enhanced Reporting Requirements (ERR)

Enhanced Reporting Requirements (ERR) are mandatory filings that require employers to report details of certain expenses or benefits made to employees and directors, such as payments to employees for travel and subsistence which are treated as tax free, small benefits to employees availing of the Small Benefit Exemption and remote working daily allowance payments to employees. Failure to comply can result in penalties and reputational damage. Our PAS team offers cutting edge technology support to provide you with a fully managed service, handling all aspects of ERR compliance—from data analysis to report submission—ensuring your organisation meets these regulatory obligations smoothly.