Tax Facts 2008

HR Services


Revenue Approved SAYE Share Option Schemes*

Revenue Approved SAYE Share Option Schemes*
A savings-related, or save as you earn (SAYE), share option scheme is an all-employee share scheme under which a company grants options over shares to its employees.


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Employment Law Update
This bulletin clarifies employer obligations under the Protection of Employment Act 2007. Released by Landwell Solicitors in November 2007, It will be of interest to HR professionals.


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Snapshot Survey: 2007 & 2008 Salary Increase Trends
PricewaterhouseCoopers is pleased to announce the launch of our 2007 & 2008 Salary Increase Trends Survey, to be published in December 2007.This important survey will provide your organisation with benchmark data on salary increases in Irish business across a number of employee categories. It will include actual 2007 salary increase data and salary structure adjustments, as well as planned salary increases for 2008.
We are delighted to offer you the chance to purchase this report and you can order your copy here.


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HRS Bulletin : Ireland – Employment Tax and Workforce Issues Bulletin (Dec 07)
Impact of Budget 2008 on employers and employees


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Net Income & PRSI Comparisons - How Does Ireland Compare?
See illustrative examples of comparative net income and employee social security figures between Ireland and 8 other countries following Budget 2008. Also comparative Employer Social Security illustrations.



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Business must work harder to communicate pension message
according to a new PwC Pension Survey amongst 290 Irish participating employers representing 200,000+ employees


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International Assignment Perspectives

A thoughtful look at the critical issues facing employers of globally mobile employees



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HRS Bulletin : Ireland – Employment Tax and Workforce Issues Bulletin (Oct 07).
Impact for employers of Revenue statement on tax treatment of director/employee travel and subsistence expenses



Ireland – Employment Tax and Workforce Issues Bulletin*

HRS bulletin:Ireland – Employment Tax and Workforce Issues Bulletin*
(Sept 07).
This bulletin is designed to update finance, tax and human resource professionals in relation to the Revenue Statement of Practice (SOP) on the application of Pay As You Earn (PAYE) withholding tax to earnings arising from employments exercised in Ireland where the employer is outside Ireland.



Immigration and Employment Permits Update

HRS bulletin: Immigration and Employment Permits Update - EU Treaty Rights and other recent developments (Sept 07).
Summary of the EU treaty rights position for a non-EU spouse of an EU national following a recent High Court ruling and other recent developments.



Global Equirty Incentive Survey

Moving out of Uncertainty – Global Equity Rewards Survey
One of the most thorough studies available on the design and administration of equity incentive compensation plans for multinational companies.










Share Options & Internationally Mobile Employees
The Irish Revenue Commissioners have introduced a change in the Irish tax treatment for options granted to internationally mobile employees. These changes came into effect on 5 April 2007.

Please contact your usual PwC representative or any of the share incentive scheme specialists listed at the end of the attached document if you wish to discuss these new
provisions.

 

View download pdf version (51.6 kb)



HRS Bulletin - Relief from VAT Charges on International Staff Secondments-
This bulletin deals with the revised treatment of VAT charges in respect of the secondment of staff to companies established in Ireland from related foreign companies.
The change, which applies from 1 January 2007, was announced in Revenue eBriefing 14/07 dated 1 March 2007.
This change will be of significant importance to companies who have limited or no VAT recovery capacity, including many companies in the Financial Services sector who stand to benefit from the revised treatment.

 

View download pdf version (48 kb)




Ireland - Immigration Update - New Regime For Employment Permits - Summary of the new employment permits regime due to come into operation on 1 February 2007

 

View download pdf version (76.8 kb)


Employment Tax & Workforce Issues Bulletin - December 2006

Summarises the recent development in the income tax treatment of the reimbursement of travel and subsistence expenses to employees who are assigned to work temporarily in ireland and provides an update on year-end PAYE 'housekeeping' issues associated with overseas employees working in Ireland.

 

View download pdf version (47.2 kb)


Ireland - Employment Tax and Workforce Issues Bulletin October 2006.

Summary of significant developments in the areas of Tax, Reward and Immigration in
Ireland in recent months

 

View download pdf version (60.1 kb)


company cars snapshot survey Company Cars Snapshot Survey
The "Company Cars, Ireland" Snapshot Survey provides market data on car benefits offered to employees at various levels within 45 Irish organisations. Available to non-participant organisations, this survey outlines the prevalence of various forms of car benefits offered to employees across a variety of sectors and employee categories in Ireland.

To purchase a copy of the "Company Cars, Ireland" Snapshot Survey, please download and print form (PDF).



PwC's Hu
man Resource Services brings together professionals from across the full HR arena - reward, benefits, employment tax, employment law, communications, performance management, leadership development, HR strategy, recruitment, international mobility and process management - to give our clients access to unmatched breadth and depth of experience.

Use the links on the left to take you to our services.


Contacts
Mark Carter
Partner
Dublin
Tel: +353 1 792 6548
Gearóid Deegan
Partner
Dublin
Tel: +353 1 792 6468
Mary O'Hara
Partner
Dublin
Tel: +353 1 792 6215
Global CEO Survey 2008 Key Human Resource Issues Arising

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