According to Revenue eBrief No. 03/15 an Irish resident employer will not be obliged to apply for a PAYE Exclusion Order in respect of remuneration paid to a non-resident employee in certain circumstances.

Where the employee:

• is not resident in the State for tax purposes,
• has been recruited abroad,
• carries out all the duties of employment abroad,
• is not a director of the employer, and
• is outside the charge to tax in the State,

the employer is not required to apply for an Exclusion Order under section 984 TCA 1997 and accordingly does not need to operate Irish PAYE.

eBrief No. 03/15 can be read on here.