29th June 2026
Introduction
Employers posting workers to Ireland from another EU country must comply with a range of Irish employment law, payroll, tax, social security and reporting obligations.
While freedom of movement within the European Union makes cross-border business easier, employers remain responsible for ensuring that all Irish compliance requirements are met before employees commence work.
Failure to comply with these obligations can result in penalties, project delays, Workplace Relations Commission (WRC) investigations, Revenue interventions, and difficulties accessing construction sites or client premises.
This guide outlines the key compliance requirements for employers sending workers to Ireland from another EU Member State, including Lithuania, Poland, Latvia, Romania, Germany, Spain and other EU countries.
What Is a Posted Worker?
A posted worker is an employee who normally works in one EU Member State but is temporarily sent by their employer to perform work in another Member State while remaining employed by the home-country employer.
Examples include:
Although employees remain employed by the foreign company, Irish employment protections and reporting requirements may still apply.
Step 1 – Determine Whether Relevant Contracts Tax (RCT) Applies
Before considering payroll obligations, foreign employers should determine whether registration for Relevant Contracts Tax (RCT) is required.
RCT is a withholding tax regime that applies primarily to:
Whether your workers need to be registered for Relevant Contracts Tax depends on the nature of the work being performed in Ireland. RCT applies to specific industries and may apply regardless of the company’s country of incorporation or the nationality of its employees.
If a foreign company is acting as a subcontractor carrying out construction operations in Ireland, registration for RCT is generally required before work commences.
It is important to note that RCT obligations are separate from payroll, PAYE, social security and Posted Worker requirements. A company may be required to register for RCT even where employees remain on their home-country payroll and no Irish payroll withholding is required.
Step 2 – Assess Employer Registration and PAYE Obligations
Foreign employers must carefully assess whether Irish payroll obligations arise.
Employees Present in Ireland for Up to 60 Workdays
Where an employee works in Ireland for no more than 60 workdays in a calendar year, Irish payroll withholding is generally not required and the employee may remain within the home-country payroll system.
Employees Present in Ireland Between 61 and 183 Workdays
Where employees are expected to spend between 61 and 183 workdays in Ireland, employers should consider applying for a PAYE Dispensation.
The application should generally be submitted to Revenue within 30 days of the employee commencing duties in Ireland.
If approved, the dispensation allows the employer to avoid operating Irish payroll withholding, provided the conditions of the relevant Double Taxation Agreement are satisfied.
Employees Present in Ireland for More Than 183 Days
Where an employee exceeds 183 days in Ireland, Irish payroll obligations will generally arise.
Employers may need to:
Each assignment should be reviewed individually to determine the correct payroll treatment.
Step 3 – Submit a Workplace Relations Commission (WRC) Declaration
Before employees commence work in Ireland, employers must submit a declaration to the Workplace Relations Commission (WRC).
The declaration must be filed no later than the date on which the employee starts work in Ireland.
The declaration includes information relating to:
Failure to submit the declaration on time may result in prosecution and fines of up to €5,000.
Step 4 – Appoint a Designated Contact Person
Foreign employers must appoint a designated contact person who can liaise with Irish authorities and provide documentation during inspections.
The designated contact person may be:
The individual should have access to all employment and payroll records relevant to the assignment.
Step 5 – Obtain A1 Certificates
Employees posted to Ireland generally remain within the social security system of their home country.
To demonstrate this, employers should obtain Portable Document A1 (PD A1) certificates before the assignment begins.
The A1 certificate confirms that:
Copies should be retained by both the employer and employee throughout the assignment.
Step 6 – Comply with Irish Employment Law Requirements
Although employees remain employed by the foreign employer, Irish employment protections apply during the posting period.
Employers should ensure compliance with:
Construction employers should also review any applicable Sectoral Employment Orders.
Step 7 – Construction Sector Requirements
Additional obligations often apply where workers are engaged on Irish construction projects.
Safe Pass
Safe Pass is Ireland’s mandatory health and safety awareness programme for construction workers.
Workers who do not yet have an Irish PPS Number may still be able to obtain Safe Pass certification through a special SOLAS process for temporary foreign workers.
Manual Handling Training
Many principal contractors require workers to hold valid Manual Handling certification before they can access a construction site.
IPAF Certification
Workers operating mobile elevated work platforms, including scissor lifts and boom lifts, may be required to hold valid IPAF certification or equivalent recognised qualifications.
Documentation Required for Inspection
Irish authorities may request employment records during inspections.
The designated contact person should ensure that the following documentation is readily available.
Documentation Required for Inspection
Document | Purpose |
Employment Contract | Evidence of employment relationship |
Assignment Letter | Details of posting arrangement |
A1 Certificate | Proof of social security coverage |
WRC Declaration | Evidence of notification compliance |
Payslips | Demonstrates remuneration compliance |
Timesheets | Supports working time records |
Proof of Wage Payment | Evidence of wages paid |
Payroll Reports | Demonstrates payroll compliance |
Employer Registration Details | Confirms registration status |
Documentation should generally be maintained in English and retained in accordance with Irish record-keeping requirements.
Example: Lithuanian Construction Company Posting Employees to Ireland
ABC Construction UAB, a Lithuanian construction company, secures a six-month subcontract on a commercial construction project in Dublin and plans to send eight employees to Ireland.
Before the workers arrive, the company reviews its Irish compliance obligations.
First, because the company will be carrying out construction activities as a subcontractor, it assesses whether RCT registration is required.
Next, the company applies to Sodra for A1 Certificates for each employee, confirming that the workers will remain within the Lithuanian social security system during the assignment.
Before work commences, the company submits the required WRC declaration and appoints an Irish-based contact person who can provide documentation if requested by inspectors.
The company estimates that each worker will spend approximately 120 workdays in Ireland. As the assignment exceeds 60 workdays but is expected to remain below 183 workdays, the employer reviews whether a PAYE Dispensation application should be submitted to Revenue.
Prior to site access, the company ensures that all workers satisfy applicable safety training requirements and maintains records of employment contracts, timesheets, payslips, wage payments, A1 Certificates and WRC documentation.
By completing these steps before work begins, the company significantly reduces compliance risks and helps ensure that the project proceeds without unnecessary delays.
Common Compliance Mistakes
The most common issues encountered by foreign employers include:
Common Mistake | Potential Consequence |
Missing WRC declaration | Financial penalties |
No A1 Certificate | Social security challenges |
Ignoring RCT registration | Revenue penalties |
Missing payroll review | PAYE compliance issues |
Poor record keeping | Difficulties during inspections |
Missing PAYE Dispensation deadline | Payroll withholding obligations |
Practical Employer Checklist
Stage | Key Actions |
Before Arrival | Assess RCT, obtain A1 Certificates, submit WRC declaration, review PAYE obligations |
During Assignment | Maintain timesheets, payroll records and compliance documentation |
After Assignment | Retain records and review ongoing obligations |
Conclusion
Successfully posting workers to Ireland requires more than arranging travel and accommodation. Employers must carefully manage payroll, tax, social security, employment law and reporting obligations throughout the assignment.
By implementing a structured compliance process that includes RCT assessments, PAYE reviews, WRC notifications, A1 Certificates and robust record-keeping procedures, employers can significantly reduce regulatory risk when posting workers to Ireland and help ensure that projects proceed smoothly and compliantly.
If your company is based in Ireland and sends employees to another EU country, see our guide: Posting Workers from Ireland: Key Compliance Steps for Employers.
Bringing workers to Ireland involves more than arranging travel and accommodation. Employers may need to consider RCT registration, PAYE obligations, A1 Certificates, WRC declarations, payroll compliance and employment law requirements before work begins.
Our team supports foreign employers, contractors and international businesses with Irish payroll registrations, Posted Worker compliance, Revenue obligations and ongoing payroll administration.
If you are planning to bring employees to Ireland, contact us to discuss your compliance requirements and ensure your project starts on the right footing.
