Directors fees for a non resident director

One of our directors (not a shareholder) is an Irish national but resides in S. Africa.
He receives no salary or other income from the company but it is being discussed that he should receive directors fees.
If this happens, what would the level of deductions be in respect of Paye/Prsi, USC etc ?

Emergency tax should be operated unless you get a tax credit certificate from the Revenue. As an Irish national he may be entitled to some tax credits etc and the director will need to sort this out himself with the Revenue. USC and Class S PRSI should also be deducted to the best of my knowledge. You may need to verify the PRSI treatment as I'm not 100% on that.