Remote working has changed what employees expect from work. For many people, the office is no longer the only place where work can happen. That flexibility has been useful for employers and employees, but it has also created a new question for Irish businesses.
If an employee can work from home, can they work from another country?
It might sound simple. An employee is going abroad for a week and asks if they can work for a few days while they are away. Another employee needs to travel because of a family illness. Someone else has family overseas and wants to work from there for a short period. In many cases, these requests may be perfectly reasonable.
The problem starts when remote working abroad is treated casually.
Remote working abroad does not need to be banned, but it does need clear rules and policies to protect employers. A short, approved period abroad may be manageable. Long-term, repeated or unauthorised working from another country is a different matter.
For Irish employers, the key message is simple. Working from home does not automatically mean working from anywhere.
Why remote working abroad is now an employer issue
Remote and hybrid working are now normal parts of Irish working life. According to the CSO, 956,600 people in Ireland worked from home at least some of the time in the final quarter of 2025. That is a large part of the workforce, so it is no surprise that employers are now seeing more questions about where remote work can actually happen.
Many employees no longer see work as tied to a physical desk. That can be positive. Flexible work can help with retention, recruitment, family responsibilities and work-life balance. It can also help employers offer practical support where a short-term issue arises.
However, location still matters.
Working from another country can raise questions around contracts, tax, payroll, social insurance, immigration, insurance, health and safety, data protection, confidentiality and employment law. Some of these issues may be minor for a short, approved arrangement. They become more serious where the employee works abroad for longer, does it regularly, does not tell the employer, or effectively relocates.
The question is how employers can manage it properly, manage it fairly and protect themselves from employees abusing working from home.
The common misunderstanding: remote does not mean anywhere
The misunderstanding usually starts with language. Employees hear “remote working” and may assume that the location is their choice. Employers may mean something much narrower, such as working from an agreed home address in Ireland.
Those are not the same thing.
Working from home usually means working from an agreed location. Working from abroad means the employee is carrying out work in another country. That country may have its own rules on tax, employment rights, immigration and data. The employee may also be using different networks, different devices and different working conditions.
For employers, the better question is not simply, “Can this person work remotely?”
The better question is:
Can this person work remotely from this country, for this period, doing this type of work, without creating unnecessary risk for the business?
That is why a clear remote working abroad policy is so important.
What Irish remote working law says
Irish employees have a legal right to request remote working. The WRC Code of Practice on the Right to Request Flexible Working and the Right to Request Remote Working was prepared under the Work Life Balance and Miscellaneous Provisions Act 2023. It gives guidance to employers and employees on how requests should be handled.
This is a right to request. It is not an automatic right to work remotely. It is also not an automatic right to work from another country.
Employers can consider the needs of the business when looking at a remote working request. They can consider whether the role is suitable, whether the arrangement affects supervision, performance, service delivery, confidentiality, technology, health and safety and the practical needs of the organisation.
A request to work from abroad should be treated with particular care because it may involve another jurisdiction. The employer should know the country, the dates, the reason for the request, the duties being performed, the working hours, the security arrangements and whether the arrangement is truly temporary.
This does not mean employers should refuse every request. It means they should make a considered decision.
Why every employer needs a remote working abroad policy
A remote working abroad policy gives structure to these decisions. It helps managers avoid making decisions on the spot. It gives employees clarity. It also protects the business if there is later a dispute about what was approved.
A good policy is not just about saying no. It helps employers say yes properly.
For example, an employer may be comfortable approving five working days from another country where the employee is carrying out normal duties, working from a secure private location and remaining available during Irish working hours. That can be a sensible, commercial and employee-friendly decision.
A good policy also helps employers say no fairly.
A request may not be suitable where the employee wants to work abroad for months, access sensitive data from insecure locations, carry out regulated work, manage clients from another jurisdiction or refuses to confirm where they will be based.
Most importantly, a policy creates evidence. If a dispute arises later, the employer should be able to show what the policy said, what the employee was told, what was approved, what was not approved and how the matter was handled.
That evidence can matter.
What recent WRC cases show about working from abroad
Recent WRC cases are useful because they show what can happen when working location becomes unclear or disputed. They do not mean every request to work abroad should be refused. They do show why clear contracts, policies and approval processes matter.
In one recent case involving PwC, a former senior associate was contracted to work from Dublin and was expected to attend the office regularly. He moved back to India without informing his employer and continued working remotely. The WRC dismissed his unfair dismissal claim after finding that he had breached an essential term of his contract by refusing to return to Ireland. Reports of the case stated that the employee had previously been permitted to work abroad for a limited period under PwC’s policy, but the later working arrangement from India was not approved as an indefinite relocation.
The lesson is not that working from abroad is always wrong. The lesson is that a short, approved arrangement is very different from an employee effectively relocating to another country without permission.
Another WRC case involved an employee accused of breaching her employer’s remote working policy by logging in from Spain. Her unfair dismissal claim was dismissed. The case again showed the value of having clear rules on approved locations, remote working procedures and how suspected breaches are investigated.
The shared lesson for employers is straightforward. Remote working abroad is easier to manage when the contract, policy and approval process are clear.
When remote working abroad may be manageable
A few days, or even a week or two, working from abroad may be manageable in many cases.
Business travel happens all the time. Senior people often work while travelling. Employees may answer emails, attend video calls and complete normal work securely from another country. Many businesses already manage this without difficulty.
The risk depends on the country, the role, the length of time involved and the work being performed.
A short request is more likely to be manageable where:
- It is approved before the employee travels.
- It is for a clearly defined period.
- The employee is doing their normal duties.
- The employee is working from a private and secure location.
- The employee remains available during agreed working hours.
- The arrangement is not becoming a regular pattern.
- The employee is not carrying out high-risk duties abroad.
- The employer has confirmed the arrangement in writing.
This is where employers should avoid being too rigid. Flexibility can be good for morale and retention. It can also help employees manage real-life situations without disrupting the business.
The key is control. If the employer knows where the employee is, has approved the arrangement and has set conditions, the risk is usually much easier to manage.
Business travel is different from hidden relocation
Employers should distinguish between normal business travel and an employee quietly moving country.
Business travel is usually known, approved and linked to the employer’s needs. The employer knows where the person is going, why they are going, what they are doing and when they are coming back.
Hidden relocation is different. It creates uncertainty. It may breach the employment contract. It may undermine trust. It may also create tax, payroll, insurance, immigration and employment law questions that the employer did not have a chance to assess.
That is why the policy should make one point very clear.
Employees should not work from abroad without permission.
What about family emergencies, illness or bereavement?
Not every request to work from abroad is about extending a holiday or finding better weather.
Sometimes an employee may need to travel urgently because of a family illness, bereavement, childcare issue, caring responsibility or personal emergency. Employers should approach those situations with empathy.
A temporary emergency arrangement may be entirely reasonable, but it should still be documented. The employer should confirm where the employee will be, how long the arrangement is expected to last, whether the employee is working or taking leave, what hours they will be available and whether they can work securely.
This protects both sides. The employee gets support at a difficult time. The employer has clarity about what has been agreed.
For example, an employer may agree that an employee can work from abroad for two weeks while supporting an ill parent. That approval might include a review date, agreed working hours, data security requirements and a clear understanding that any extension must be approved.
That is a practical and humane approach.
What employers should avoid is an open-ended arrangement with no review, no written approval and no clear understanding of whether the person is working, on leave or relocating.
When working from abroad becomes risky
Remote working abroad becomes more complex where the arrangement is longer, regular, hidden or open-ended.
This is where the issue moves beyond a simple HR approval. Employers may need advice on tax, payroll, social insurance, immigration, local employment law and insurance.
Revenue guidance shows why location matters. For example, where an Irish employment is carried on outside the State, Irish PAYE and USC obligations may still apply depending on the facts, and Revenue also refers to situations where prior authorisation may be needed for different PAYE treatment.
For a short, approved trip, these issues may often be manageable. For longer-term or repeated overseas working, employers should be more careful.
The risk can increase where the employee is:
- Working abroad for weeks or months.
- Repeating the arrangement regularly.
- Managing teams from another country.
- Meeting clients abroad.
- Negotiating or signing contracts.
- Making senior commercial decisions.
- Carrying out regulated work.
- Handling sensitive personal or commercial data.
- Refusing to confirm where they are based.
- Treating a temporary approval as permanent.
The longer the arrangement continues, the more important it is to get advice.
A week abroad may be one thing. An employee living abroad while continuing to work for an Irish employer is another.
Data security, public Wi-Fi and confidentiality
For many employers, the first practical risk is not tax. It is data security.
If an employee is working from a hotel lobby, airport, café, shared apartment or co-working space, company information may be exposed. Confidential calls may be overheard. Devices may be lost or stolen. Public Wi-Fi may not be secure.
The Data Protection Commission says security policies should consider issues such as portable devices, remote access and wireless networks. Its guidance notes that encryption is an essential security measure where personal data is stored on a portable device or transmitted over a public network, and that wireless networks should be assessed on security grounds rather than convenience alone.
A remote working abroad policy should tell employees what is expected. It should cover secure networks, VPNs or approved systems, multi-factor authentication, password protection, screen locks, confidential calls, lost devices and suspected data breaches.
It should also make clear that employees should not take sensitive calls in public places where they can be overheard.
That includes client calls, HR conversations, finance discussions, legal matters, performance issues and confidential business updates.
Good security rules are not about making life difficult. They are about protecting the business, the employee and the people whose data the business holds.
Digital nomad visas do not replace employer approval
Countries such as Spain and Portugal have promoted digital nomad or remote work visa routes. That reflects a wider reality. International remote working is now normal enough that countries are creating formal visa structures around it.
Spain’s official consular information describes its Digital Nomad Visa as allowing qualifying workers to reside and work remotely in Spain during the period of the visa.
That does not mean an Irish employee can simply decide to work from Spain, Portugal or anywhere else without employer approval.
A visa may deal with the employee’s immigration position in that country. It does not automatically deal with the Irish employer’s position. It does not replace the employment contract. It does not remove the need to consider tax, payroll, insurance, data security, confidentiality, employment law or company policy.
Employers should separate two very different situations.
A short, approved period abroad during the summer is one issue. Living in another country while continuing to work for an Irish employer is a much bigger issue.
Those requests should not be handled in the same way.
What should a remote working abroad policy include?
A clear policy does not need to be complicated, but it should be specific.
At a minimum, it should cover:
- Whether remote working abroad is allowed.
- How much notice the employee must give.
- Who can approve the request.
- What information the employee must provide.
- The country and exact dates.
- Whether the request is holiday-related, emergency-related or longer-term.
- Whether the employee will work full time, part time or use annual leave.
- Working hours and availability.
- Duties that cannot be performed abroad.
- Data security and public Wi-Fi rules.
- Confidentiality requirements.
- Health and safety expectations.
- Insurance checks.
- When tax, payroll, immigration or legal advice is required.
- Consequences of working abroad without permission.
The policy should also explain that approval is not automatic. Each request should be considered on its own facts.
That helps employers stay flexible while still protecting the business.
Practical checklist before approving remote working abroad
Before approving a request, employers should ask the following questions.
- Which country will the employee work from?
- What are the exact dates?
- Is this a one-off request or part of a pattern?
- Is the reason holiday, family emergency, illness, bereavement or something else?
- Will the employee be working or on annual leave?
- What duties will they perform?
- Will they access confidential or sensitive data?
- Will they be available during Irish working hours?
- Will they use public Wi-Fi, shared workspaces or personal devices?
- Does insurance cover the arrangement?
- Could the arrangement create tax, payroll or employment law issues?
- Has approval been confirmed in writing?
These questions are not designed to block flexibility. They are designed to make sure flexibility is managed properly.
How HRconsultants.ie can help
HRconsultants.ie can write a clear remote working policy or work from abroad policy for your business.
The aim is not to make flexibility difficult. The aim is to give managers a practical process, give employees clear expectations and protect the business if a remote working arrangement becomes unclear or disputed.
A good policy helps employers respond consistently. It also helps employees understand what they need to do before working from another country.
HRconsultants.ie can help employers review existing contracts, update remote working policies, create request and approval forms, deal with urgent family or emergency requests, and manage situations where an employee has already worked abroad without permission. Get in touch with us today to learn more.
Key takeaway for Irish employers
Remote working abroad does not need to be banned, but it does need clear boundaries.
A short, approved period abroad may be perfectly manageable. A hidden, indefinite or repeated overseas arrangement is a different matter.
The recent WRC cases show that employers are in a stronger position when their contracts, policies and approval processes are clear. The same is true in everyday management. If employees know the rules, managers know the process and approvals are confirmed in writing, most problems become easier to avoid.
The best protection for employers is simple:
- Have a clear policy.
- Require approval in advance.
- Confirm arrangements in writing.
- Review longer-term or repeated requests carefully.
- Get HR, tax or legal advice where needed.
Working from home does not automatically mean working from anywhere. But with the right policy, employers can support reasonable flexibility while still protecting the business.
FAQs about remote working abroad
Can employees work remotely from abroad?
Yes, but only if the employer agrees. Remote working does not automatically give employees the right to work from another country.
Does remote working mean working from anywhere?
No. Employers can set rules about where work is performed, especially where the employee’s contract requires them to be based in Ireland or attend a workplace regularly.
Can an employer refuse a request to work from abroad?
Yes. An employer may refuse where there are valid business, tax, payroll, security, insurance, employment law or operational concerns.
Is working abroad for a week a tax issue?
Not always. A short approved period may be manageable, but the risk depends on the country, the employee’s role, the duties performed and whether the arrangement becomes regular or long term.
What if an employee works abroad without permission?
This may breach the employment contract or remote working policy, especially where the employee is required to be based in Ireland or attend the workplace regularly.
What if the employee needs to work abroad because of illness or a family emergency?
Employers should handle these requests with compassion, but they should still document the arrangement, confirm dates and expectations, and review the situation if it continues.
Should employers have a remote working abroad policy?
Yes. A clear policy helps employers manage requests fairly, protect the business and avoid misunderstandings.
Can HRconsultants.ie write our remote working policy?
Yes. HRconsultants.ie can write or update your remote working policy so it clearly covers working from abroad, approval rules, data security, emergency requests and longer-term risks.