Special Assignee Relief Programme (SARP) 2024 Annual Employer Return to be filed on or before 23 February 2025

Businesses with employees who availed of SARP relief in 2024 are obliged to file their annual SARP employer return on or before 23 February 2025. With effect from 1 January 2024, the annual SARP employer return should be completed and submitted through the online eSARP portal on ROS.

The eSARP portal is Revenue’s preferred method of administering and managing SARP from 1 January 2024. In cases where a relevant employer or associated company is unable to file through the online portal, this may be done using a paper version of the SARP employer return. To make a request for a paper version of the return, the relevant employer or associated company should write to the National SARP Unit and request such a version.

Background

SARP was designed to encourage the relocation of key talent to Ireland within organisations and is available for up to five consecutive tax years from first arrival. A number of conditions need to be satisfied for the relief to apply and where such conditions are satisfied, 30% of taxable employment income in excess of €75,000 (€100,000 for arrivals in the years 2023 to 2025) will be disregarded for Irish income tax purposes (such income is not exempt from USC and PRSI however).

Annual Employer Reporting Requirements

In cases where SARP relief is being claimed, the employer is required to file a SARP employer return annually. This annual return must be made on or before 23 February following the end of each tax year and, from 1 January 2024, employers should submit the annual employer return through the online eSARP portal on ROS.  With this in mind, businesses with employees who availed of SARP relief in 2024 are obliged to file their annual SARP employer return on or before 23 February 2025.

This reporting obligation is applicable regardless of whether the employees claimed SARP relief via payroll, or via their personal tax return, as both categories must be included in the annual SARP employer return.

Delays or omissions in filing this annual return may impact on the availability of relief to claimants, so employers need to ensure it is correct and filed on or before the due date of 23 February.

If you would like to discuss these reporting obligations in further detail, please do not hesitate to contact us.