Budget 2012: A mixed bag for employers

The Minister for Finance announced a package of employment-related measures. While the majority are welcome, some are decidedly less so, writes Pat O'Brien of Ernst & Young.

11th December, 2011
Budget 2012: A mixed bag for employers
A new form of relief will be set up to attract technical experts to Ireland. Photo: Getty

Minister for Finance Michael Noonan has indicated that he will introduce a new form of relief aimed at attracting senior overseas executives and technical experts to take up postings in Ireland. Details will be included in the Finance Bill. A special form of relief currently applies to certain employees of overseas companies working in Ireland.

The effect is to limit the taxable earnings to the higher of; €100,000 plus 50 per cent of the remainder...

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