Jurisdiction(s):
Ireland

Ireland: Employment tax and payroll on TUPE transfers including continuity of employment, RPNs, PRSI, redundancy, pension rights, share schemes and asset purchase apportionments

Published by a Lexis+ Ireland - Employment expert

Practice notes

Where staff move with the undertaking in which they are employed and assigned under SI No 131/2003 European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (Ireland) (SI No 131/2003 (IRL) (TUPE Regulations 2003 (IRL)), a range of important employment tax consequences arises and must be considered, where appropriate, in practice. This Practice Note addresses, for completeness, from an Irish tax standpoint, the employment tax and payroll consequences of a TUPE transfer, in particular.

Continuity of employment

Under SI No 131/2003 (IRL), reg 2 4, when a qualifying transfer takes place, in-scope employees’ contracts pass automatically to the incoming employer, preserving their existing terms and conditions, including length of service. The service element matters for employment tax in the context of any later redundancy. In those circumstances, an employee’s statutory redundancy entitlement will be computed by reference to the original start date of employment before the transfer. Years of service for ex-gratia tax exemption purposes, in relation to any ex-gratia payment, will likewise be determined by the original date employment commenced. Absent the operation of the TUPE Regulations 2003 (IRL) (and subject to an individual’s right to object to the transfer), a transfer of employment would result in...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Diarmuid Finnegan

Diarmuid is a Tax Director in PwC with over 11 years experience, specialising in employment taxes and revenue audit. Day-to-day, Diarmuid assists advise companies on all aspects of taxation of employees to include tax withholding (PAYE) obligations, Revenue audits, reward strategy, employee share plans, social taxes, and cross border working arrangements. Diarmuid has worked with companies in assisting them with Revenue Audits, Voluntary Disclosures, pre-audit health checks and due diligence reviews from an Employment Tax and payroll perspective and has extensive experience in supporting clients through Revenue interventions. ...

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...