Employer Solutions

Special Assignee Relief Programme (SARP): Employer Year End Obligations

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Businesses with employees who availed of SARP during 2023 are required to file their annual SARP Employer Return with Revenue by 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).

SARP was introduced as a way to encourage key employees within an organisation to relocate to Ireland.   Where certain conditions are satisfied, 30% of taxable employment income in excess of €75,000 (€100,000 for the years 2023 to 2025) will be disregarded for Irish income tax purposes; however, such income is not exempt from the USC and PRSI.  

The SARP annual return

Details required to complete the SARP Employer Return include:

  • PPSN
  • Address
  • Nationality
  • Prior country of residence
  • Job title/description of role
  • Remuneration details (including any reimbursed school fees/home leave trips)

Additionally, the SARP Employer Annual Return must provide details of the increase in the number of employees in the company, and details of the number of employees retained by the company, as a result of the operation of SARP.

Delays in filing the annual return, and omissions from the return, may result in the loss of relief under SARP.

Employers must ensure that their annual SARP return in respect of 2023 is completed correctly and filed on or before the due date of 23 February 2024. From 1 January 2024, the 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.

Contact us

At Grant Thornton, our specialist Employer Solutions team have extensive experience in managing compliance requirements for clients.  If you would like to discuss your return filing obligations in relation to SARP, please contact a member of our Employer Solutions Team, or your usual Grant Thornton contact.