Revenue published guidance on the specific measures introduced for employers and employees regarding compliance with certain reporting and filing obligations and the satisfaction of certain other tax-related conditions.

The specific measures introduced to help employers and employees cover:

• Share scheme filing obligations;
• SARP requirements;
• Trans-Border Workers Relief;
• Tax residency rules and force majeure circumstances;
• Operation of PAYE on foreign employments;
• PAYE Exclusion Orders; and
• Real-time foreign tax credit (FTC) for Restricted Stock Unit (RSU) cases.

Measures are introduced to deal with a potential benefit-in-kind (BIK) charge arising for employees returning to Ireland from abroad, and the BIK treatment of employers providing vehicles and/or equipment to employees.

The guidance is published as part of Revenue’s information and advice for taxpayers and agents.