Based in Ireland but being paid/working for a Channel Islands company - tax

Hi,

I’m currently based in Guernsey, Channel Islands and am planning to move back to Ireland shortly (September). I will remain working for the Channel Islands company although being based in Dublin for the next few months (working remotely via laptop at home). Is it possible for me to change the way I’m paid once I’m based in Ireland in September, so that I’m taxed in Ireland, but continue to be paid by the Guernsey company? My issue is, I’m pregnant and need to be working a minimum number of weeks in Ireland/paying PRSI in Ireland a minimum number of weeks before I give birth, in order to qualify for statutory maternity leave.

Thanks.

If you are based in Ireland carrying out the duties of your employment then your Guernsey employer will be required to register for and operate PAYE/PRSI on your employment income. They can do this themselves or use a payroll services provider. Your employer should take advice as to whether there are any corporation tax implications of you carrying out duties in Ireland i.e. will your presence here create a permanent establishment of the company in Ireland and give rise to corporation tax issues.

hi, thanks, this really helps! Much appreciated.