Working Remotely for a Firm Based Outside Ireland While on Stamp 1G

Hi everyone,

I was wondering, Stamp 1G (alongwith a few other work permit) holders aren't allowed to be self-employed, work as a freelancer or own/set up a business. This is understandable. However, the rules don't state anything about working remotely (while being physically present in Ireland) as an 'employee' or as a 'paid intern' for a firm that is based outside Ireland (and has no Irish presence).

Considering the current situation, travel restrictions and harsh lockdown(s), are Stamp 1G or holders of other work permits that don't allow self-employment allowed to work remotely (as a regular employee, not as a self-employed person) for a firm based outside Ireland?

The main difference between self-employment and working as an employee is that self-employed people are allowed to set their own work timings and routines. They also set their own prices. Whereas if you are an employee, the company decides your pay and your work hours.

Technically, that in turn means, working remotely as an 'employee' for a firm that is based outside Ireland (while the Stamp 1G holder is physically present in Ireland) doesn't mean the Stamp 1G holder is self-employed or owns a business. Thus, the Stamp 1G holder is not breaking any rules.

What do you guys reckon?

Looking forward to the answers.

Cheers!

It doesn't matter where your employer is. Where you are is what does matter.
When you are resident in Ireland and earning money while residing here, you are also a tax resident here and must declare your sources of income.

Moreover if you are paid into any EU bank, you will asked to provide your proof of residence and PPS number. The banks are legally required to keep this information and can inform Revenue about your income.

Thanks Vorona for the answer!

Yes, I agree, that's correct. All money earned from overseas must be declared to the Irish Revenue. No problem with that.

However, from an immigration standpoint, does it matter where the employer is based, if one works remotely as a regular employee of an overseas firm while being physically present in Ireland?

Looking forward to hearing from you soon

Cheers!

With Stamp 1G, there is no explicit requirement on whether you can work in Ireland for a company that is not registered in Ireland.

However, you need to understand that the sole purpose of Stamp 1G is to act as a transitional permit which gives you a bit of time to look for a proper graduate level job within the State.

The policy document for Stamp 1G states:

The immigration authorities, while not strictly applying the lists or thresholds themselves, will have regard to the Highly Skilled Occupations List and Ineligible Occupations List and Employment Permit and Critical Skills Employment Permit salary thresholds of the Department of Jobs Enterprise and Innovation in assessing the efforts of the graduate in securing appropriate graduate level employment.

If your intention is to stay and work in Ireland after your Stamp 1G expires, you will need to find a job offered by an employer registered in Ireland and get your employment permit done before your permission expires. The very first step of filling out an employment permit application is to fill in the company registration number, which can only be obtained if the company is registered in Ireland.

Only a small number of countries (e.g. Barbados, Bermuda) offer remote working visas, where you can work in that country for a foreign employer which is not registered in that country.

That's great topic and thanks for brought this!

I can say my wife is in the similar situation. She's got Stamp 1G because of my Critical Skills and is teaching foreign language via an online platform that is based in an Asian country. I've declared every single penny that she earned last year to Revenue even though her income is very hard to trace as it's being credited to Paypal account and never transferred to a bank. So, I feel very comfortable being transparent to the Revenue in case of any audit. However, I also feel a little bit uncomfortable as I'm not sure if this is a breach of Stamp 1G rules as she is neither self employed (because no invoice is issued for giving teaching services) nor an employee and working for an Asian company while residing in Ireland. There isn't clear explanation on government resources about this. I also would like to hear your thoughts on this

Hi,

My understanding that Revenue is collecting PRSI and USC only true the PAYE for employment income.
All Ireland employers must mandatory operate PAYE, the other way is not treated as employment income.

To legalese this bank income you can register as self-employment or businesses to Revenue and start producing invoices, but not on 1G.

In such case it's just a "hobby" with international income liable to income tax.


BR.