Employing Cross Border – Key Challenges for NI and ROI Employers

Overview:
Employers operating cross-border face an increasingly complex landscape of employment, tax, mobility, and regulatory requirements. This Derry Chamber session in association with CBPES will provide HR, finance, mobility and business leaders with practical insights into the key issues affecting cross-border workforces in 2026.

A hot buffet breakfast will be served before the event kicks off.

Facilitators:

• Jennifer Gill, Tax Director at EY Northern Ireland
• Rachel Dillon, Tax Partner at EY Ireland

Key Topics Covered:

• Contractor vs Employee Status
  Understanding classification rules on both sides of the border, risk factors, and implications for employment rights, tax, and social security.
• Remote Working Implications for Employers
  Cross-border home working, corporate tax exposure, permanent establishment risks, and managing employee requests.
• Dual Payroll Requirements
  When dual payroll arises, reporting obligations, and practical considerations for employers with cross-border talent.
• Revenue & HMRC Activity
  Current audit trends, hot topics, and compliance expectations in both jurisdictions.
• Social Security Considerations
  A1 certificates, multi-state workers, and recent changes under EU regulations and the UK–EU Withdrawal Agreement.
• EU Pay Transparency Directive / Gender Pay Gap Reporting
  What is changing, who is affected, timelines, and how it aligns or diverges between NI and ROI.
• Pensions
  Cross-border pension issues, auto-enrolment developments in ROI, NI requirements, and employer obligations.
• Minimum Wage Requirements
  Understanding differences between jurisdictions, compliance risks, and practical challenges for cross-border employees.

Outcome:
Attendees will leave with a clearer understanding of their obligations as NI or ROI employers and the practical steps they can take to reduce risk, strengthen compliance, and manage their cross-border workforce effectively.