Shadow payroll
Shadow Payroll
Shadow payroll is a mechanism used to assist with the reporting and tax withholding obligations in a host country for an employee who is remaining on his or her home country’s payroll system while on assignment in the host country.
The following procedures will apply:
- The employer should include all income paid to the employee from the date an assignment commences including the income from the date PAYE is applied.
- The Revenue Payroll Notification (RPN) will operate on a week 1 basis.
Details from Revenue about a shadow payroll can be found here
You can click here to get details on how to set up a shadow payroll in Sage Payroll.