The Finance Act 2022 contains no fewer than thirteen provisions that relate directly or indirectly to employment tax matters. These include provisions that introduce fundamental changes to the PAYE system itself, as well as changes to the Key Employee Engagement Programme (KEEP), pensions, the Special Assignee Relief Programme (SARP) and the Foreign Earnings Deduction. Although some of these items would merit an article in themselves, what follows is, of necessity, an overview of the relevant provisions. Given their significance, it is likely that they will be revisited in the Irish Tax Review in the coming year.
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