Last edited: Dec 19, 2016 Planning to set up an Irish business as follows: Two non-resident (but EU resident in two countries) directors Director A: mostly dealing with finance, systems, procedures Director B: jack-of-all-trades I understand that directors' pay has to go through Irish PAYE no matter what, even if directorship is provided through a personal services company, and even if abroad. Director B wants to provide non-directorship services (mostly internet marketing) to the Irish business through a wholly-owned pre-existing company registered in his EU country of residence. He is the sole employee of his company. The plan is: Set up both directors on a directorship contract (say for €6K a year), paid via PAYE Set up a consultancy agreement with Director B's company (say for €40K a year), paid gross Will this satisfy the Revenue? Or does the consultancy agreement still get caught in PAYE?