Removing ambiguity is beneficial for all, however, the inclusion of the five-day thresholds could impact the eligibility for some, and thus will need to be monitored.
In the case of point 1, five days is a low threshold, and employees may be unaware that a two-week business trip to Ireland in the lead-up to their assignment could inadvertently jeopardise their eligibility to avail of SARP relief.
In the case of point 2, again, five days is a low threshold, particularly where the delay is driven by immigration (such delays can delay arrival for weeks/months). As such, it is very important that the start date of the Irish contract aligns very closely with the employee’s arrival date, and that any delayed arrival is no more than five working days. This close alignment between arrival date and contract start date is also important from a PAYE compliance perspective.