If you have an employee(s) working and living abroad for an Irish Registered company you need to apply for a PPS number for them to pay both PRSI in Ireland as well as apply for Tax Exclusion Order (TEOs) if applicable. What you will need from your employee(s) abroad is:
• A clear, legible copy of their passport
• National Identity Card (if available)
• Birth Certificate
• Letter from the Employing Company confirming that the person is employed through an Irish company but working abroad
• Proof of Address abroad, e.g. a utility bill
• Completed application form (REG 1)
Regarding social tax and BIK, if there is a TEO (Tax Exclusion Order) in place, people placed in any country that Ireland has a double taxation agreement, will not have to pay the USC. However for countries without double taxation agreements, they will have to pay the USC.
A TEO in place also means no income tax is paid.
Before a TEO is in place employees are legally obliged to pay all taxes. This may be refundable once a TEO is in place however.