With effect from 1^st January 2006, the employment income of employees engaged under foreign employment contracts, performing duties in Ireland, is subject to Irish Pay As You Earn - deductions (PAYE). By administrative practice, the Revenue Commissioners have directed that in the case of certain employees, who will be in the State for less than 60 working days, the employer is relieved of the obligation to make PAYE deductions. As part of our tax services we offer to operate the payroll of our clients.