A shadow payroll reports the pay and tax details of employees who work abroad and receive pay from another country. If you have employees on international assignment, you must record this in their employee records. Revenue requires this information for accurate reporting.

For further information, visit the Revenue website.

Mark an employee as on a shadow payroll

1. On the menu bar, go to Processing, then select Employee Details.
2. Next to the Surname box, select Browse, then choose the relevant employee.
3. Open the Tax / PRSI / USC tab.
4. Under Exceptions & Exclusions, select Shadow Payroll.
5. Select Save.
6. Repeat these steps for each employee on a shadow payroll, then select Cancel to close the window.

Additional information

• Shadow payroll reporting ensures Revenue receives correct tax and contribution information for employees working abroad
• If you have questions about shadow payroll reporting, contact Revenue directly for guidance

 TIP: Keep a record of any supporting documentation for each employee’s shadow payroll status to help with future audits or Revenue enquiries.