Special Assignee Relief Programme (SARP) – Annual Employer Return and the new eSARP portal on ROS

Businesses with employees who availed of SARP relief in 2023 are obliged to file their annual SARP Employer Return on or before 23 February 2024.

From 1 January 2024, employers can submit the 2023 Employer Return through the online eSARP portal which is available through the Revenue Online Service (ROS). This eSARP portal is Revenue's preferred method of managing and administering SARP relief submissions. If an employer cannot submit their SARP Employer Return online, a paper version is available.

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 can submit the 2023 Employer Return through the online eSARP portal on ROS. In this regard, businesses with employees who availed of SARP relief in 2023 are obliged to file their annual SARP Employer Return on or before 23 February 2024.

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.