Navigating Remote Work Abroad: Key Considerations for Irish Employers
February 12, 2025
As remote work continues to reshape modern employment, Irish employers are increasingly faced with requests from employees to work abroad. While these arrangements offer flexibility, they also present complex challenges across tax, social security, immigration, and employment law. Addressing these issues proactively is essential to minimising risks and ensuring compliance. This guide summarises the critical factors to consider and outlines practical steps for employers to navigate the intricacies of remote work abroad effectively.
Tax and Social Security Implications
- Income Tax: If an employee temporarily works abroad but resides in Ireland, income tax is usually deducted under PAYE. However, complications arise if the employee stays abroad for an extended or indefinite period or if they aren’t registered with Irish Revenue.
· The 183-day rule: Spending 183 days in a foreign country often triggers tax residency and employer withholding obligations.
· Double Tax Treaties (DTT): Ireland has DTTs with 73 countries. Under these treaties, short stays abroad might exempt employees from local income tax, but obligations like local employer registration may still apply.
2. Social Security: Social security is generally tied to where work is physically performed. Special rules apply for cross-border workers within the EU, UK, and countries with reciprocal agreements with Ireland.
· Employees posted within the EU can remain under Ireland’s PRSI system for up to 24 months.
· Outside the EU and UK, liability depends on local agreements and rules.
Employment Law and Data Privacy
- Employment Protections: Employees working abroad may acquire local mandatory employment rights, including minimum pay, holidays, and termination protections.
· Extended stays may require transitioning employees to local contracts to ensure compliance.
- Data Protection: Employers must comply with GDPR when transferring personal data. This includes implementing technical measures like updated software and secure data storage.
Immigration and Regulatory Compliance
- Immigration: Employees must ensure they have the appropriate visas or permissions to work in the host country. Short business visits might not require immigration permissions, but longer stays typically do.
- Regulated Roles: For regulated industries, approvals from governing bodies might be necessary when employees work from abroad.
Confidential Information and Health & Safety
- Confidentiality: Ensure employees safeguard company data by using secure devices and avoiding work in public places.
- Health & Safety: Employers must provide a safe work environment, even when employees are abroad, and comply with local health and safety requirements.
Minimising Risks: Practical Steps
- Approve requests only for roles that can be effectively performed remotely and lawfully in the host country.
- Limit approvals to short, defined periods with clear documentation.
- Seek expert local advice on tax, social security, and legal obligations.
- Address potential impacts on employee benefits, such as pensions and healthcare.
- Define clear terms for remote work, including:
· Responsibility for additional taxes or declarations.
· Applicable employment laws and jurisdictions.
· Restrictions on employee authority to enter contracts in the host country.
· Ownership of intellectual property created during employment.
Conclusion
Navigating the intricacies of remote work abroad is far from straightforward. From tax and social security obligations to compliance with local employment laws and data protection regulations, each request brings a unique set of challenges that can quickly become overwhelming. Missteps in these areas can lead to significant legal, financial, and reputational risks for employers.
At MSS the HR People we understand the complexities involved and offer tailored solutions to help Irish employers confidently manage remote work arrangements abroad. With our expert guidance, you can ensure compliance, protect your business, and provide your employees with the flexibility they value. Contact us today to discuss how we can support your company in addressing these challenges effectively.
What Employers Need to Know
In this blog, we explore a recent WRC ruling where a school was ordered to pay €85,000 in compensation after a teacher was discriminated against during an interview. The case highlights how even seemingly harmless remarks can have serious legal consequences for employers. What Actually Happened? Employee, Emily Williams, who had been working at the school under fixed-term contract and had two years’ experience there, was on maternity leave when a permanent teaching post arose. She was neither notified nor considered, even though she was eligible. Instead, the school awarded the role to a less-experienced colleague not on leave. During a subsequent interview for a fixed-term position, the principal congratulated Williams on the birth of her baby and added: “You really should enjoy every moment at home with the baby.” Williams felt the comment was unprofessional and likely influenced the outcome against her as she had learned she was unsuccessful the very next day. Why the WRC Ruled It Was Discrimination The WRC adjudicator found that: The principal’s comment, made before scoring was complete, was inappropriate and highlighted Williams’ family status. The school could not justify why a less-experienced teacher was chosen. Their claim that it was based on prior interview scores was unsupported, with no clear process to back it up. One interviewer even adjusted a score for Williams downward without explanation, further undermining the credibility of the decision. Given these failures, the WRC concluded that Williams had established a clear case of discrimination on grounds of family status. She was awarded €85,000 in compensation, with the adjudicator stressing the importance of deterrence in cases like this. Why This Ruling Matters for Employers This case underscores three vital lessons for HR and hiring managers. First, keep personal matters out of formal interviews. Even a well-meaning comment can suggest bias or influence the panel. The interview must remain strictly professional. Second, ensure documentation and process are watertight. Reliable scoring systems, consistent policies, and clear records are essential. Without them, hiring decisions become legally and reputationally vulnerable. Finally, fairness must be more than form, it must be function. Interviews should be blind to protected statuses such as family or maternity, and all decisions must be transparent and defensible. How MSS The HR People Can Help MSS is here to help Irish businesses avoid situations like this: Designing discrimination-safe interview processes, from structuring interview panels to defining scoring metrics Training hiring panels on unconscious bias and employment equality legislation Developing clear recruitment communication policies that avoid risks around maternity or other protected characteristics Providing support and representation if a dispute arises before the WRC Let’s ensure recruitment is fair, transparent, and free of unintended prejudice. Reach out to MSS The HR People, and we’ll help you build safe, compliant hiring practices. MSS The HR People info@mssthehrpeople.ie Ph: 01 8870690
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MSS - The HR People Achieves CPD Accreditation: What It Means for You At MSS - The HR People, we’re proud to announce that we have been officially accredited to deliver CPD (Continuing Professional Development) training. This milestone reflects our unwavering commitment to delivering high-quality, practical, and professionally relevant training to businesses across Ireland. But what exactly does CPD accreditation mean? Why is it significant? And, most importantly, how does it benefit the clients and professionals who choose MSS for their HR training? What Is CPD and Why Does It Matter? Continuing Professional Development (CPD) refers to the process of tracking and documenting the skills, knowledge, and experience gained both formally and informally as professionals work, beyond any initial training. CPD is essential in every sector but especially in fields like HR, where employment law, workplace regulations, and people management practices are constantly evolving. CPD-accredited training is independently assessed and verified to ensure that it meets industry standards for learning outcomes, relevance, structure, and delivery. Accreditation confirms that the training is not just informative, but valuable, impactful, and capable of contributing meaningfully to a participant’s professional development. In short, CPD accreditation is a mark of quality - and we’re delighted to now carry it. What CPD Accreditation Means for Us Becoming a CPD-accredited provider is a significant validation of our work. It’s more than a badge or certificate - it’s recognition from an external body that our training: Delivers clear learning outcomes Meets the expectations of professional development standards Is structured, well-presented, and aligned with current best practices Is designed with real-world application in mind For our team, this accreditation reinforces the integrity of our training content and confirms that the learning we provide is of the same high standard expected by national and international professional organisations. It also shows that we take our role as HR educators seriously. Whether we’re delivering workshops on employment law compliance, HR policies, or best-practice recruitment and onboarding, we are doing so in a way that stands up to scrutiny, offers measurable learning outcomes, and contributes to the continuous upskilling of our clients. What It Means for Our Clients and Training Participants CPD accreditation matters because it gives our clients confidence - not just in what we teach, but in how we teach it. Whether you're an SME owner trying to stay compliant, a people manager learning how to lead teams effectively, or an HR professional seeking to grow your knowledge base, attending a CPD-accredited session with MSS brings many advantages: 1. Assurance of Quality With CPD accreditation, clients know that our training is rigorously vetted. You’re not just taking our word for it - an independent body has confirmed that the training you’re investing in meets a high standard of professional learning. 2. Tangible Professional Development For individuals building their careers or maintaining professional memberships, CPD points or hours gained through our training can be recorded as part of formal CPD logs. This is especially relevant for HR professionals, business owners, and line managers who must show ongoing learning as part of their industry obligations. 3. Enhanced Employer Credibility Businesses that invest in CPD-accredited training show their teams and stakeholders that they care about learning, improvement, and staying up to date. It’s a positive reflection on company culture and helps improve employee engagement and retention. 4. Peace of Mind Around Compliance From Inclusive Leadership, Dignity at Work and Managing Difficult Behaviours, our accredited training ensures that you and your team are not only aware of your responsibilities but are applying them correctly. That means fewer risks, fewer mistakes, and a more confident leadership approach across your organisation. 5. Career Progression for Attendees Participants who undertake CPD-accredited training can use it to build their professional profile, apply for promotions, or demonstrate ongoing learning to regulatory or membership bodies. It helps turn learning into career momentum. A Mark of Trust for the Future At MSS - The HR People, we’ve always believed that training should be more than a tick-box exercise. It should inspire new ways of thinking, give people the tools to do their jobs better, and create lasting value for the businesses we support. Being CPD-accredited adds another layer of trust for our clients. It shows that we’re not just offering what’s popular or convenient - we’re offering what’s recognised, verified, and of real value. As we look ahead, CPD accreditation allows us to expand our training offering with confidence. From one-hour sessions and lunch-and-learns to multi-day workshops and tailored in-house programmes, all our CPD-accredited training will continue to be: Grounded in practical, real-world HR expertise Updated regularly to reflect changes in law and best practice Delivered in an accessible, engaging format that suits busy teams Backed by independent quality assurance Let’s Grow Together Whether you’re new to HR responsibilities or managing people across multiple departments, learning is essential. With CPD-accredited training from MSS - The HR People, you’re guaranteed a high-quality learning experience that’s both professionally recognised and immediately useful in your role. Contact us today to find out more about our CPD-accredited training programmes or visit www.mssthehrpeople.ie/hr-training for more details.
