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Workforce transition services

Shaping your business

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Attracting overseas talent to Ireland

  

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Employer Job (PRSI) Incentive

A recent Revenue exemption may enable tax savings for the employer.

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PAYE Settlement Agreement

Employment taxes update

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Small benefit exemption<br />

Benefits-in-Kind

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TaxSaver commuter ticket

Benefits-in-Kind

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Client access

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Taxation and investment guides and country highlights

Deloitte's tax and business guides for over 150 countries

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Restricted share plans

The purpose of implementing employee share schemes will often be two fold, with an employer seeking to both incentivise and retain employees.

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Restricted share plans

Tax advantages of restricted shares

• The taxable value of the shares can be reduced based on the restriction on the shares.

• Growth in the value of the shares following acquisition will be subject to capital gains tax (33%) rather than income tax,USC and PRSI.

• No employer PRSI is payable

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Sarah Conry

Director - Tax

People

Colin Forbes

Director - Tax

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Contact us

Dublin 2 Change location

Our three Dublin offices are:

Earlsfort Terrace, Hatch Street & Hardwicke House

Dublin 2

Ireland

Phone: +353 1 417 2200

Fax: +353 1 417 2300

Email: info@deloitte.ie