Irish Co. wants to employ someone in UK - register for PAYE?

Irish Co. wants to employ someone in UK -...

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An Irish company with no branch etc in the UK wants to employer a software engineer in the UK who will work from home in the UK. Can the Irish company register for PAYE in the UK? Or how would they go about doing this?

Employee/Employer not interested in doing the whole contractor thing as far as I am aware. The employee will be an employee and they do not want any IR35 etc hassles.

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Euan's picture
By Euan MacLennan
06th Feb 2014 10:09

Direct Payment Scheme

Assuming that the employee's home cannot be construed as a UK address for the Irish company, it is the employee's responsibility to set up a DPNI PAYE scheme and his responsibility to pay his own PAYE tax and Ee's NIC to HMRC out of the gross pay he will receive from the Irish company.  As the Irish company has no presence in the UK, it is not liable to pay the secondary Class 1 Er's NIC.

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