Employment Tax Services
Employment tax is one of the areas where businesses most commonly encounter unexpected exposure. PAYE, PRSI and USC obligations are straightforward in principle but complex in practice — particularly when employee benefits, share schemes, expenses, or cross-border arrangements are involved. Getting it wrong attracts Revenue attention. Getting it right requires ongoing vigilance as legislation changes.
Merry Mullen’s employment tax team works with businesses to ensure their payroll tax position is accurate, compliant, and structured as efficiently as possible. We engage proactively throughout the year rather than reactively at the point a problem has already arisen.

How we help
Payroll tax compliance — ensuring accurate calculation and timely submission of PAYE, PRSI and USC obligations, while keeping pace with legislative changes as they occur.
Benefits and expenses — advising on the tax treatment of employee benefits, non-cash remuneration, and expense reimbursements including the implications of recent Revenue reporting requirements.
Share schemes and incentives — advising on the design and implementation of tax-efficient share schemes and employee incentive arrangements.
Revenue liaison and audit support — managing communications with Revenue and representing your business in the event of an audit or inquiry.
Cross-border employment — advising on the tax obligations that arise when employees work across jurisdictions including double taxation relief, PAYE exclusion orders and expatriate tax issues.






