Special Assignee Relief Programme (SARP)

The Special Assignee Relief Programme (SARP) provides income tax relief for certain employees assigned to work in Ireland from abroad, and can be claimed for up to 5 consecutive years.

The tax relief doesn't apply to USC or PRSI but only PAYE. This relief is applied to 30% of the income between the lower and upper thresholds.

To set up the calculation, you need to:

• Create an Information element for SARP.
• Set the appropriate earnings as Standard or Supplemental (recurring or nonrecurring).
• Add the input with UOM as Money. Ensure that the input amount is for a period and not the annual amount.
• Set up a balance feed adding the user defined element and input value to the predefined balance SARP Relevant Income. The balances for SARP with category Information are:
  • SARP Relevant Income
  • SARP Relief

You can set this option on the employee Statutory Deductions Information calculation card, PAYE Additional Information Details on these fields:

• SARP: Select the check box, when required.
• SARP Start Date: Enter the start date when the relief applies to the employee.