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 this calculation, you need to:

1. Create recurring or non-recurring SARP Income Information element and the set the appropriate earnings as standard or supplemental to present SARP relevant income in one of the 3 ways:
   • An Information element
   • A Standard Earnings element
   • A Supplemental Earnings element
2. Create a single input namely Amount.
3. Add the input with UOM as Money.
4. Set up a balance feed adding the user-defined element and input value to the predefined balance SARP Relevant Income using:
   • Amount, if information element
   • Pay Value, if standard or supplemental earnings
5. The balances for SARP with category Information are:
   • SARP Relevant Income
   • SARP Relief
6. Attach the SARP Income element using the Element Entries task. Enter the relevant income for the period in the Amount field. Ensure that the input amount is for a period and not the annual amount.
7. For each employee, 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.
8. Save all the changes and run payroll. The process will calculate the relief value, which is used to reduce Gross Taxable Pay balance.
   Note: The predefined information SARP element (an indirect result element) stores the calculated relief value that's returned by the formula. This is the value used to reduce the gross taxable pay.