Irish companies employing UK nationals working in other EU member states are being alerted to changes arising from Brexit which mean that their employees are now subject to potential work permission requirements.
The same requirement applies to EU national employees hired here who need to travel to the UK for work purposes.
The accounting and professional services firm PwC is drawing employers' attention to the changes, saying even companies that had carried out detailed advance planning for Brexit were encountering issues in this regard.
PwC is warning businesses in such circumstances that there may also be restrictions and time limits on the activities these employees can carry out as business travellers.
"Where once a UK national could simply move to another EU member state at short notice, and vice versa, attention and planning now need to be given to such travel arrangements," Doone O'Doherty, Partner, PwC People & Organisation explained.
"Not only does consideration need to be given to any new movement of people, EU nationals already resident in the UK as of 31st December 2020 will need to secure their right to live in the UK under the European Settlement Scheme. Similarly, UK nationals resident in the EU will need to secure their status and regularise their position under the specific rules for that country."
The requirements do not apply to Irish and UK nationals working in either country as free movement between both countries has been retained under the Common Travel Area agreement.
The status quo around the free movement of people for Irish and other EU nationals within the EU 27 also remains.
PwC says businesses need to undertake a thorough review of their workforce and identify any frequent business travellers or those who are likely to be affected by immigration restrictions.
"Communicating with employees is also important to make them aware of any new pre-travel requirements or steps to secure settlement that they may need to undertake. Consider the potential cost impact of obtaining necessary immigration clearance," Ms O'Doherty said.
She added that there were issues around social security and the application of Irish PAYE rules to Short Term Business travellers that needed to be considered.