Enhancements for Pay As You Earn, Special Assignee Relief Program

As an employer, you need to determine an individual’s entitlement to Special Assignee Relief Programme (SARP) and their Relevant Income. As part of the phased delivery of the Irish payroll localization, the calculation card components, associated elements and calculations are enhanced for Pay As You Earn (PAYE) in the Statutory Deductions card. This component includes Special Assignee Relief Program (SARP) and applies to certain individuals who are assigned to work in Ireland from abroad.

The tax relief doesn't apply to USC or PRSI but only PAYE. This can be claimed for up to 5 years. This relief is applied to 30% of the income between the lower and upper thresholds. 

Here are the fields for SARP that are available in the PAYE Additional Information calculation card component:

• SARP - Yes or No
• SARP Start Date

To set up this calculation, you need to:

• Create an Information element (user-defined). 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 relevant balances for SARP with category Information are:

• SARP Relevant Income
• SARP Relief

The Pay As Your Earn component has been enhanced to include SARP information. 

Steps to Enable

You need to create information element, input values, and balance feeds for the predefined SARP Relevant Income balance.