Readers’ forum: Is there a requirement to register for Irish PAYE?

In a case I am considering a Northern Ireland resident haulage company will have drivers who will be crossing into NI/ROI on a daily basis lifting loads in the South before returning to the North. Others may lift loads in Ireland and will be there overnight to comply with driving hours. Is this considered working in Ireland?

Reading the PAYE manual for Ireland we consider that our client should be registered for payroll in Ireland. Can readers address if this is correct and if so the accepted method of apportionment between the UK and Ireland?

Query 20 160 – Trucker.

Apportionment may be required.

I think the answer here is that ‘it depends’. Trucker mentions the Irish Employers’ Guide to PAYE (tinyurl.com/bdck2z5k) and this says at 3.4.14 that foreign sourced employment income attributable to the performance in Eire of the duties of...