Ukrainians working remotely here for their employers at home have not been subject to the same tax laws as other remote workers for non-Irish employers. Photograph: Joe Giddens/PA Wirebut working remotely here for their employers at home, along with their employers in Ukraine, have not been subject to the same tax laws as other remote workers for non-Irish employers.
“These concessional treatments will cease with effect from January 1st, 2025. From this date, the Irish-based employee and the Ukrainian employer will be required to comply with the Irish tax requirements arising from the exercise of the duties of the Ukrainian employment in Ireland,” Revenue stated.
In addition, Ukrainian employers are not required to operate the PAYE system on such employment income. Revenue, however, advised any individual or relevant entity availing of the concessional treatments to retain evidence to support compliance with the qualifying conditions.