Employment taxes

The requirement to ensure full employment tax compliance across all jurisdictions where local regulations change frequently can present organisations with significant risk management issues and place a resource demand on internal personnel. Deloitte's team of specialists can help employers address these challenges. Our knowledge of the specific requirements across different territories enables us to work with employers to manage these risks and ensure robust compliance and control procedures are in place.

How we can help

Rewarding employees is a critical part of an organisations day to day operations. Getting the associated compliance wrong can be both time consuming and costly. This is particularly the case nowadays with real-time reporting being required, coupled with an unprecedented change in working arrangements due to COVID-19 and the revision of the Code of Practice for Revenue Audits and Other Compliance Interventions is resulting in increased activity in employment taxes audits. Our employment taxes specialists work with employers to design practical solutions to these kinds of issues, tailored to the specific needs of your business.

Our services include:

• Providing advice across the full range of employment taxes, including employment/contractor status, benefits and expenses to employees, termination payments and pension matters

• Assistance in dealing with the Revenue Commissioners during compliance reviews and voluntary disclosures, including finalising settlements

• Assistance with preparation for annual meetings within Revenue’s Corporate Compliance Framework

• PAYE healthchecks, including tax due diligence reviews and other M&A matters

• Advising on tax efficient benefit programmes

• Design and review of expense policy and systems

• Working with employers to review their systems and processes for employment taxes compliance purposes

• Coordination of workforce transition programmes

• Advising and assisting with year-end employment taxes reporting and compliance, including PAYE Settlement Agreements

• Designing and implementing solutions to manage additional reporting obligations such as non-taxable benefits and expenses that are to take effect from 2024.