hello,
Below is my situation:
- Polish citizen and Irish resident for past 8 years.
- Employed (full-time, permanent contract) in private Irish company (IT industry) for the same amount of time. Paying taxes via PAYE and social insurance (PRSI).
- Due to personal circumstances i need to go back to Poland for undefined period of time (most likely permanently). It was agreed with Employer that i will remain at their service under the same contract of employment (amendment will be made regarding location). I will be e-working from home. Work will be performed by connecting to Irish based servers/systems via internet connection. Unfrequent work related visits will be made to state (less than 30 days in year).
I am looking into most optimal tax/social security treatment in this case.
For tax treatment i will be required to pay income tax from all earnings in Poland, so i believe requesting PAYE exclusion order from Revenue (seems that i am matching conditions) would be the choice.
However it's quite a puzzle to figure out treatment on social insurance...
General principle in EU law is that i will be required to pay it in country where work will be performed. However it would be more beneficial for me to remain insured in Ireland and continue paying PRSI contributions.
I've came across form A1 (formerly E101), that can be requested from Welfare, which allows me to be insured in Ireland while working abroad. There is no clarity on how long i can remain in this treatment.
Some articles say its up to 2 years, some say that exemption can be requested which extends this for longer period of time. Another say that its max up to 5 years.
Would anyone have experience in this matter and could help me to figure it out?
Thanks in advance.
Below is my situation:
- Polish citizen and Irish resident for past 8 years.
- Employed (full-time, permanent contract) in private Irish company (IT industry) for the same amount of time. Paying taxes via PAYE and social insurance (PRSI).
- Due to personal circumstances i need to go back to Poland for undefined period of time (most likely permanently). It was agreed with Employer that i will remain at their service under the same contract of employment (amendment will be made regarding location). I will be e-working from home. Work will be performed by connecting to Irish based servers/systems via internet connection. Unfrequent work related visits will be made to state (less than 30 days in year).
I am looking into most optimal tax/social security treatment in this case.
For tax treatment i will be required to pay income tax from all earnings in Poland, so i believe requesting PAYE exclusion order from Revenue (seems that i am matching conditions) would be the choice.
However it's quite a puzzle to figure out treatment on social insurance...
General principle in EU law is that i will be required to pay it in country where work will be performed. However it would be more beneficial for me to remain insured in Ireland and continue paying PRSI contributions.
I've came across form A1 (formerly E101), that can be requested from Welfare, which allows me to be insured in Ireland while working abroad. There is no clarity on how long i can remain in this treatment.
Some articles say its up to 2 years, some say that exemption can be requested which extends this for longer period of time. Another say that its max up to 5 years.
Would anyone have experience in this matter and could help me to figure it out?
Thanks in advance.