3.3 Lump Sum Payments To An Employee As Compensation For A Change In Working Procedures

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Republic of Ireland /3. Payroll and particular aspects of employee remuneration / 3.3 Lump sum payments to an employee as compensation for a change in working procedures

Commentary

Republic of Ireland

Such payments to employees relate to compensation for:

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•�� a reduction or possible reduction in future pay arising from a reorganization of the employer's business (eg a loss of promotional prospects with attendant loss of possible higher

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2.1.5 Zero taxation for under 26 year olds

1.3.1 Monthly filings

Introduction

4.5 Employer provided accommodation

8.3 Social security penalties

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3.3 Lump sum payments to an employee as compensation for a change in working procedures

Republic of Ireland

2.1.5 Zero taxation for under 26 year olds

1.3.1 Monthly filings

Introduction

4.5 Employer provided accommodation

8.3 Social security penalties

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

5.3 Foreign employers

2.3.3 Danish Hydrocarbon Tax

4.12 Beneficial loans

4.4 Interest-free loans

8.2 Appeals process

1.2 How are filings done?

5.1 Employer registration

7.3 Relocation costs

3.1 Salary advances

3.3 Participatory bonus

8.1 Penalties for late tax filing and late payment

9.6.2 Holiday pay

6.4.1 Split Year Relief – outbound employees

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3.3 Lump sum payments to an employee as compensation for a change in working procedures

Republic of Ireland

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT