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Global HR Lawyers

Ireland: Remote working overseas

28 July 2022

During the Covid-19 pandemic many employees asked if they could work from “home” from an overseas country. Similarly, employees from overseas countries asked if they could work remotely in Ireland. Two years on, these flexible working arrangements remain attractive to employees and employers may consider allowing employees to work remotely overseas. There are important legal and practical issues associated with these requests, which are explained in this note.

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The content includes:

  • Applicable laws and employee rights
  • Income tax and social security implications
  • Immigration implications
  • Regulatory issues
  • Information security, data protection and data privacy issues
  • Confidential information implications
  • Health and safety implications
  • Permanent establishment risk

This note is reproduced from Practical Law with the permission of the publishers. For further information, visit

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