It is important that you understand that if you have employees conducting all of their duties outside of Ireland in a non-tax treaty country for 2011 and they have had USC deducted through an Irish payroll, they may be entitled to a refund of these deductions and be fully USC exempt for 2012.
For full details and to see if it applies to you or your employees, please read this Revenue eBrief 82/2011.
Just to emphasise however, the figures as calculated through 2011 payroll will remain “as is” and any refunds should be sought from Revenue directly.
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All the best,
The Team at Jefferson | Outsource Your Payroll Today