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


  1. 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


  1. 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.

  1. 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


  1. 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.
  2. Regulated Roles: For regulated industries, approvals from governing bodies might be necessary when employees work from abroad.

Confidential Information and Health & Safety


  1. Confidentiality: Ensure employees safeguard company data by using secure devices and avoiding work in public places.
  2. 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


  1. Approve requests only for roles that can be effectively performed remotely and lawfully in the host country.
  2. Limit approvals to short, defined periods with clear documentation.
  3. Seek expert local advice on tax, social security, and legal obligations.
  4. Address potential impacts on employee benefits, such as pensions and healthcare.
  5. 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.

 

By Tara Daly February 4, 2026
The Workplace Relations Commission (WRC) has updated its Code of Practice on Access to Part-Time Work, providing clearer guidance on best practices for employers and employees in today’s flexible working environment. While the revised Code is similar to the previous version, it adopts a more positive tone towards part-time work, presenting it as a modern and flexible way of working rather than an exception . In particular, the Code places greater emphasis on work–life balance considerations, including from the perspective of parents and carers. Although the Code does not create a legal right to part-time work, it sets clear expectations for employers in terms of how requests should be handled and reinforces the importance of fair and consistent treatment of employees. Key Updates and Takeaways Part-Time Work as a Positive Option The updated code recognises part-time work as a valuable way to enhance labour market participation and provide flexibility. Employers are encouraged to view part-time arrangements as a strategic and beneficial option, rather than a limitation. Equal Treatment A central principle of the code is that part-time employees must not be treated less favourably than full-time employees. This means that pay, benefits, access to training, and career progression should be proportionate and fair, ensuring that part-time staff are not at a disadvantage. Structured Procedures for Requests A key development in the revised Code is the increased emphasis on employers adopting a clear, step-by-step framework when dealing with requests to move between full-time and part-time work. Employers are encouraged to: Review and update policies to reflect the code’s guidance. Respond to requests following a clear, structured procedure. Provide meaningful reasons if a request cannot be accommodated. Rather than informal consultation alone, requests should now be considered through a structured and documented process. Flexible Roles and Recruitment The revised Code encourages employers to consider whether part-time working can be accommodated at the point of job design and recruitment. This may include job-sharing arrangements, flexible schedules, or adjusting workloads to maintain role effectiveness. Responsibilities of Employers and Employees Under the revised code, employers are expected to establish clear policies, actively monitor roles for flexibility, provide part-time employees with equal access to training, and ensure that no employee is penalised for requesting part-time work. It is equally important to communicate with all staff about part-time opportunities, including how to request them and the criteria used to assess requests. Clear communication helps maintain transparency and ensures a fair, consistent approach to flexible working across the organisation. Employees, in turn, are responsible for complying with agreed arrangements, understanding that not all roles may be suitable for part-time work, and performing their duties as required. Both employers and employees play an important role in making part-time arrangements fair, transparent, and effective. Legal Relevance Although the code is not legally binding, it is admissible in evidence. Adjudicators may rely on it when assessing whether an employer’s approach to part-time work requests is reasonable, fair and aligned with best practice. What Does This Mean for Your Business? The revised Code encourages employers to take a more structured and considered approach to part-time working, while also protecting the operational needs of the business. For SMEs in particular, clear procedures and consistent decision-making are essential to managing requests effectively and avoiding unintended legal or operational risks. Having a documented process helps employers demonstrate fair consideration of requests, apply objective business grounds where flexibility is not feasible, and maintain continuity of service. Done properly, part-time arrangements can support retention and engagement without undermining productivity or resourcing.  Part-time work should not be viewed as an automatic entitlement or an informal arrangement. Employers are encouraged to review their policies, communicate expectations clearly, and ensure that any flexibility granted is sustainable, consistent, and defensible if challenged. If you need any assistance reviewing your company policies in line with this revised Code of Practice, please do not hesitate to contact MSS The HR People. PH: 018870690 Email: info@mssthehrpeople.ie
By Tara Daly February 4, 2026
A recent Workplace Relations Commission (WRC) decision highlights the significant risks employers face when they fail to follow fair procedures in managing employee illness and highly sensitive personal circumstances. In this case, a sushi chef who was dismissed shortly after suffering a miscarriage was awarded €8,000 in compensation for unfair dismissal. The decision serves as an important reminder to employers that regardless of previous concerns around attendance or conduct, employers must act reasonably, compassionately and in accordance with fair procedures. Background of the Case The complainant was employed as a sushi chef with Beacon Sushi Limited. In early 2024, she informed her employer that she was unwell and subsequently confirmed that she had suffered a miscarriage. She later provided a medical certificate covering her absence from work. Approximately five days after the miscarriage, the employee received a WhatsApp message notifying her that her employment was being terminated and that she was expected to work her notice period, even though she was medically unfit to do so at the time. The employer claimed that the dismissal was due to concerns regarding timekeeping and the employees alleged failure to follow the company’s absence reporting procedures. WRC Findings The WRC adjudication officer found that the dismissal was unfair and was critical of the manner in which the employer handled the situation. The WRC noted that the dismissal letter did not set out any clear reasons for termination and that no meeting was held with the employee prior to the decision being made. In addition to this, the employee was never given an opportunity to respond to the concerns raised, nor was she afforded a right of appeal. The adjudicator also considered that the employer was aware of the employee’s medical circumstances when the dismissal decision was made. The WRC found that dismissing an employee in such circumstances, while she was on certified sick leave and without any fair or transparent process, fell well short of the standards required under Irish employment law. As a result, the employee was awarded €8,000 in compensation for unfair dismissal. Key Lessons for Employers This case serves as a reminder that fair procedures are essential in all dismissal situations, regardless of the surrounding circumstances. Even where an employer believes there are legitimate concerns relating to attendance or conduct, employees must be informed of those concerns, given a meaningful opportunity to respond, and provided with access to an appeal process. The decision also highlights the need for particular care where an employee is medically vulnerable or experiencing significant personal trauma. Employers are expected to exercise sensitivity and sound judgement when managing illness-related absences, particularly when the employer is already aware of the employee’s medical condition. Dismissals that take place during periods of certified sick leave carry an increased level of risk and will be closely scrutinised by the WRC. This risk is further heightened where dismissals are communicated informally, such as by text message or WhatsApp. Informal communication around dismissals has been repeatedly criticised by the WRC. Finally, the case demonstrates that management policies should be applied thoughtfully and must consider the individual circumstances at hand, rather than being rigid. While policies provide an important framework, they should not be used as a substitute for fair judgement or proper procedures. Conclusion This WRC decision is a timely reminder of the legal and reputational risks that can arise when employers fail to follow fair procedures, particularly in cases involving illness or sensitive personal circumstances. Employers should regularly review their practices around sick leave management, disciplinary procedures and dismissals, to ensure compliance with employment legislation and alignment with best practice.  If you require advice on managing sick leave, dismissals or disciplinary processes, please do not hesitate to contact MSS The HR People: Ph 018870690, Email: info@mssthehrpeople.ie
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