Mr. Diarmuid Finnegan

Tax Advisor

Diarmuid is a Tax Director in PwC with over 11 years experience, specialising in employment taxes and revenue audit.

Day-to-day, Diarmuid assists advise companies on all aspects of taxation of employees to include tax withholding (PAYE) obligations, Revenue audits, reward strategy, employee share plans, social taxes, and cross border working arrangements.

Diarmuid has worked with companies in assisting them with Revenue Audits, Voluntary Disclosures, pre-audit health checks and due diligence reviews from an Employment Tax and payroll perspective and has extensive experience in supporting clients through Revenue interventions.

Contributed to

2

Ireland—Employment tax implications of a TUPE transfer

Practice Notes

When employees are transferred along with the business in which they work pursuant to SI No 131/2003 European Communities (Protection of Employees on Transfer of Undertakings) Regulations 2003 (Ireland) (TUPE Regulations 2003 (IRL)), there are numerous employment tax implications to be considered. This Practice Note focuses on the employment tax and payroll implications of a TUPE transfer from an Irish tax perspective.

Ireland - Employment

Ireland—Non-cash earnings—tax considerations

Practice Notes

This Practice Note outlines the main considerations for employers in respect of tax treatment of non-cash earnings in Ireland, including benefits and perquisites. It covers valuation rules, payroll withholding obligations, penalties for non-compliance, the small benefits exemption (SBE), enhanced reporting requirements, and the tax treatment of common benefits like professional subscriptions, mileage and company-provided vehicles.

Ireland - Employment