Ireland

Ireland is a favored destination for global employers due to its strong economy, highly educated workforce, EU membership, and business-friendly tax environment. It's home to the European headquarters of many leading tech and pharmaceutical companies. However, employers must follow statutory rules covering payroll, leave, social insurance, and employment rights to stay compliant.
Contractor Management
EOR
Payroll
Contractor of Record
Currency
Euro (EUR)
Payroll Frequency
Monthly
Employer Taxes
8.80% to 11.05%

Overview

Population
~5.2 million
Language
Irish, English
Capital
Dublin
Currency
Euro (EUR)
Country code
+353
Min wage
12.70 EUR/hour
Working hours
9 AM - 5 PM
Weekdays
Monday to Friday
Work hours per week
39 - 40 hours

Payroll

Salaried Employees
Time-Based Employees

Monthly

13th Salary

 Not mandatory in Ireland, but sometimes offered as a bonus

Avg employer tax

8.80% to 11.05%

Tax Breakdown

Employer Contributions: ~11.05%

Pay Related Social Insurance (PRSI)
8.8%–11.05% based on employee income
Training Levy (NTF Levy)
Included in PRSI

Employee Contributions: ~20%–30%+

PRSI
4%

Universal Social Charge (USC):

Up to €12,012
0.5%
€12,013–€22,920
2%
€22,921–€70,044
4.5%
Over €70,045
8%

Income Tax (Progressive):

Up to €42,000
20%
Over €42,000
40%

VAT

VAT
  • 23%
Tax Calculation for Ireland
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in Ireland typically includes the following steps to ensure a smooth transition for new hires:

Employment Contract

  • Must be issued within 5 days of the start date
  • Include job title, pay, working hours, leave, probation period, benefits, and termination terms
  • Must reference any applicable collective agreements

Payroll Setup

  • Must be issued within 5 days of the start date
  • Include job title, pay, working hours, leave, probation period, benefits, and termination terms
  • Must reference any applicable collective agreements

Payroll Setup

  • Register with Revenue Commissioners
  • File payroll using PAYE Modernisation (real-time reporting)
  • Deduct PAYE, PRSI, and USC

Documents to Collect:

  • PPS number (Irish tax ID)
  • Proof of identity and right to work
  • Bank details

Other Requirements

  • Enroll in Auto-Enrolment Pension Scheme (starting late 2024) if applicable
  • Provide access to employee handbook and GDPR policies
  • Ensure health & safety orientation is completed

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in Ireland
When drafting an employment contract for employees in Ireland, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days
  • From 2025, employees are entitled to up to 7 paid sick days/year, increasing to 10 by 2026
  • Statutory Sick Pay is at 70% of normal wage, capped at €110/day
  • Must be medically certified
Maternity leave
  • 26 weeks of leave, paid by the Department of Social Protection
  • Flat-rate maternity benefit (subject to eligibility)
  • Optional additional 16 weeks unpaid leave
Paternity leave
  • 2 weeks paid leave
  • Paid by the government at a flat rate
  • Must be taken within 6 months of child’s birth or adoption

Parent’s Leave:

  • 7 weeks per parent (as of 2024), paid by the government
  • Must be taken before the child’s 2nd birthday or 2nd year of adoption

Parental Leave:

  • 26 weeks unpaid leave per parent, per child
  • Available until the child turns 12

Annual Leave
  • Minimum 20 days/year for full-time employees
  • Part-time employees earn leave pro-rata
  • Many companies offer 25+ days as a standard benefit
9 Public holidays in Ireland

Note: Employees are entitled to 9 paid public holidays. If they’re required to work, they must receive paid time off in lieu or additional compensation.

1st
New Year's Day
17th
St. Patrick’s Day
21st
Easter
5th
Early May Bank Holiday
2nd
June Bank Holiday
5th
August Bank Holiday
28th
October Bank Holiday
25th
Christmas Day
26th
St. Stephen’s Day
  • 1 Jan: Friday, New Year's Day
  • 17 Mar: Wednesday, St. Patrick's Day
  • 5 Apr: Monday, Easter Monday
  • 3 May: Monday, May Day
  • 7 Jun: Monday, June Bank Holiday
  • 2 Aug: Monday, August Bank Holiday
  • 25 Oct: Monday, October Bank Holiday
  • 25 Dec: Saturday, Christmas Day
  • 26 Dec: Sunday, St. Stephen's Day

Termination Process

Permissible Grounds

  • Redundancy
  • Misconduct
  • Performance
  • Mutual agreement
  • Termination must follow fair procedures, especially after 12 months of service

Notice Period

  • Depends on length of service:
    • 13 weeks – 2 years: 1 week
    • 2–5 years: 2 weeks
    • 5–10 years: 4 weeks
    • 10–15 years: 6 weeks
    • 15+ years: 8 weeks
  • Employment contract may provide longer notice

Severance Pay

  • Required only in redundancy situations
  • Employees with 2+ years of service receive:
    • 2 weeks’ gross pay per year of service + 1 additional week
    • Statutory cap applies; many employers offer enhanced packages

Probation Period

  • Up to 6 months, extendable to 12 months with written justification
  • Dismissal during probation must still follow fair procedures

Personal Details

Name, contact information, and role of the employee.

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Challenges of Remote Hiring in _

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Grow Your Team in Ireland
with RemotePass

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Ireland.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

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Hiring in Ireland | Payroll, Tax & Employment Guide

Ireland offers a highly skilled workforce in a business-friendly, EU-connected environment. This guide gives you the clarity you need to hire confidently and stay compliant.

RemotePass makes hiring in Ireland simple. We handle compliance, contracts, and payroll. You focus on growing your business.

Key Takeaways for Hiring in Ireland

  • Ireland supports expat hiring, but employers must comply with right-to-work and immigration rules.
  • Fixed-term contracts convert to indefinite if no justified reason exists or if renewals exceed legal limits.
  • Ireland uses the Euro (EUR) and runs a monthly payroll cycle, typically paying employees on the 27th of the month.
  • Minimum annual leave is 20 paid days, with 9 public holidays each year.
  • The Irish tax system applies progressive income tax, plus PRSI social contributions for both employers and employees.

Quick Facts For Hiring In Ireland

Continent
Europe
Capital
Dublin
Currency
Euro (EUR, €)
Language
Irish (Gaelic) and English
Payroll Cycle
Monthly
Pay Date
27th of the month (one banking day prior if the 27th falls on a weekend or public holiday)

Ireland Employment Contract Overview

Our employment contracts for Ireland follow a straightforward structure designed to meet local legal standards while keeping terms clear for both employers and employees. The table below outlines the key elements to include when hiring in Ireland.

Contract Type
Fixed-term/Open-ended
Local Language Required?
No
Bilingual?
No
Probation Period
Up to six months
Minimum Paid Time Off
20 paid annual leave
Public Holidays
Nine public holidays
Notice Period
13 weeks of continuous service: One week
Two years: Two weeks
Five years: Four weeks
10 years: Six weeks
15 years: Eight weeks

What Do You Need To Include In An Irish Employment Contract?

Irish employment contracts must set out the essential terms of the working relationship from day one.

Here’s the key information that must be included to ensure compliance and clarity for both employer and employee.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in Ireland?

Ireland’s payroll system is built around statutory wage rules, income tax bands, and PRSI contributions. Here’s how payroll works for employers hiring in Ireland.

Payroll Setup

Salary currency

Euro (EUR, €)

Minimum Wage

€13.50 per hour for workers aged 20 and above

Hours per Week

Up to 39 hours per week

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in Ireland.

What Payroll Taxes Do Employers Pay in Ireland?

Ireland’s employer payroll taxes are primarily driven by Pay-Related Social Insurance (PRSI) rates, which vary based on weekly earnings. Below is the exact breakdown of employer contributions.

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Weekly Earnings:

  • Up to €527

  • Over €527

Rate Until Sept 30, 2025:

  • 8-9%

  • 11.15%

Rate From Oct 1, 2025:

  • 9.0%

  • 11.25%

What Payroll Taxes Do Employees Pay in Ireland?

Individual Income Tax

Progressive rates:

  • 20% (standard rate) up to a threshold of approximately €44,000

  • 40% on income above that threshold

Social Contributions


Weekly Earnings:

  • €38 - €352

  • €352.01 - €425

  • €424.01 - €527

  • Over €527

Rate Until Sept 30, 2025:

  • Nil

  • 4.1% (credit up to €12)

  • 4.1%

Rate From Oct 1, 2025:

  • Nil

  • 4.2% (credit applies)

  • 4.2%

Hiring cost calculator 

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IE
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Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Mandatory Employee Benefits in Ireland

Employment of expats is supported in Ireland.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

All residents in Ireland can access the public healthcare system, which is managed by the Health Service Executive (HSE). The system is funded through general taxation and provides subsidized or free services to eligible individuals.

Pension/Social Security Government

Payroll Contributions

Pay-Related Social Insurance (PRSI) is a core pillar of Ireland’s welfare system.

Employers and employees contribute to it through payroll, and these contributions fund a wide range of statutory benefits, including unemployment benefits, pensions, illness benefit, maternity and paternity supports, carer’s leave, and more.

PRSI contributions are broadly mandatory and administered through the national social welfare system.

Leave And Holiday Entitlement In Ireland

Annual leave

Employees are entitled to four weeks of paid annual leave per leave year. Part-time employees earn leave at 8% of hours worked, capped at the equivalent of four full weeks.

Public holidays

Ireland has nine public holidays each year. If a public holiday falls on a non-working day or the employee works that day, they are entitled to either a paid day off, an additional day of annual leave, or extra pay.

Sick Leave

Under the Sick Leave Act 2022, employees with at least 13 weeks of continuous service can take five paid sick days per calendar year. Sick pay is seventy percent of typical daily earnings, capped at €110 per day.

Maternity Leave

Employees are entitled to 26 weeks of paid maternity leave, plus up toad7 additional weeks of unpaid leave. Payment is provided through Maternity Benefit if the employee meets Pay-Related Social Insurance (PRSI) contribution requirements. Maternity Benefit is €289 per week in 2025.

Paternity Leave

Fathers or partners can take two weeks of paid paternity leave. Paternity Benefit is approximately €289 per week, subject to PRSI eligibility.

Other Types of Leave

  • Parental Leave: Up to 26 weeks of unpaid leave per parent per child, available until the child turns 12 (or 16 if the child has a disability).

  • Parent’s Leave: Nine weeks of paid leave per parent within two years of the child’s birth or adoption. Parent’s Benefit is €289 per week.

  • Carer’s Leave: Unpaid leave to care for someone who requires full-time support.

  • Medical Care Leave: Up to five unpaid days per year for essential medical care of a relevant person.

  • Domestic Violence Leave: Up to five days of paid leave, with no minimum service requirement.

Termination and Offboarding in Ireland

Offboarding in Ireland follows defined legal standards. Employers and employees must meet notice obligations, follow fair procedures, and ensure all final entitlements are settled correctly.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Ireland Employee Resignation

Notice

Form

The employee should notify the employer in writing of their intention to resign (i.e., a resignation letter). The notice must clearly state either the final working date or the length of notice being given.

Notice period

If the employee has worked less than 13 weeks, there is no statutory minimum notice unless the contract specifies one. Statutory notice only applies once the employee has completed 13 weeks of continuous service.

The statutory minimum notice periods are:

  • From 13 weeks up to two years: One week’s notice

  • From two to five years: Two weeks’ notice

  • From five to 10 years: Four weeks’ notice

  • From 10 to 15 years: Six weeks’ notice

  • 15 years or more: Eight weeks’ notice

If the employment contract sets a longer notice period than the statutory minimum, the contractual notice period must be followed.

Payment in lieu of notice or notice waiver

The employer and employee may agree to waive the notice period (i.e., allow an early exit) or arrange payment in lieu of notice instead of requiring the employee to work through it.

End-of-Service Benefits

Severance/Gratuity

Employees are not entitled to statutory severance or gratuity when they resign.

Other Benefits

  • The employee must be paid for all salary earned up to the final date of employment.

  • Any unused annual leave must be paid in lieu (i.e. payment for accrued but untaken vacation).

  • If the contract or scheme provides other benefits (e.g., pro-rata bonuses, commissions, allowances), the employer must settle them as long as the employee earned them before the termination date.

  • Statutory public holiday entitlements may also require payment if the period covers such holidays and conditions are met (for example, if the employee worked in previous weeks qualifying them).

Termination Documentation

  • Final payslip showing all pay, deductions, and notice/leave payments.

  • P45 (statement of pay to date and tax deductions) or equivalent record of earnings for tax purposes.

  • If the employee is in a pension scheme, the employer should give information about the pension entitlements (what happens to contributions, portability, etc.).

  • A written record of the resignation (the letter, acknowledgment by employer) should be kept for both parties.

Employer Termination With Cause in Ireland

Acceptable grounds

An employer may dismiss an employee without notice for gross misconduct (i.e., summary dismissal). Gross misconduct refers to behavior so serious that immediate termination is justified. For example, assault, theft, or a major breach of employment policies.

Notice

No notice is required.

End-of-Service Benefits

Severance

Not applicable.

  • Prorated Salary for days worked

  • Accrued unused leave days

Termination Documentation

Termination Letter

Employer Termination Without Cause in Ireland

Acceptable Grounds

A dismissal isn’t considered unfair if it is based on valid grounds such as the employee’s capability, conduct, capacity, contravention of the law (for example, where continuing employment would be illegal), or any other substantial reason.

If an employer dismisses an employee without good cause or acts in a way that is not fair or reasonable, the employee may bring an unfair dismissal claim. In these cases, they can seek compensation, reinstatement, or re-engagement.

Form

Written notice (email or letter)

Notice period

If the employee has been in the continuous service of his employer:

  • For less than two years: One week,

  • For two years or more, but less than five years: Two weeks

  • For five years or more, but less than 10 years: Four weeks

  • For 10 years or more, but less than 15 years: Six weeks

  • For 15 years or more: Eight weeks.

Payment in lieu of notice or notice waiver

Permissible.

End-of-Service Benefits

Severance

Not applicable

Other Benefits

  • Prorated Salary for days worked

  • Accrued unused leave days

Termination Documentation

Termination Letter

Mutual Termination Agreements in Ireland

MTA is a voluntary agreement signed by both parties (employer and employee) to terminate an employment contract by mutual consent.

Notice

If the employee has been in the continuous service of his employer:

  • For less than two years: One week,

  • For two years or more, but less than five years: Two weeks

  • For five years or more, but less than 10 years: Four weeks

  • For 10 years or more, but less than 15 years: Six weeks

  • For 15 years or more: Eight weeks.

Waiver of notice

Permissible and included in final dues.

End-of-Service Benefits

Severance

Severance is ordinarily not payable . However, additional payments may be made when negotiating the MTA.

Other Benefits

  • Prorated salary for days worked

  • Accrued unused leave days

Termination Documentation

Mutual Termination Agreement

Offboarding Process for the End of Fixed-term Contracts in Ireland

Final Payment Deadline

Final pay must be made on or before the next scheduled payday.

Penalty

Maximum fine for non-payment is €1,000.

Visa and Immigration Compliance

  • If a non-EEA employee’s job ends, whether through resignation or dismissal, the employer must return the employment permit to the Department of Enterprise, Trade and Employment within four weeks. Because the permit is tied to the employee’s immigration and residence permission, cancelling it can affect their right to continue residing in Ireland.

  • Employers must also notify the relevant authorities about the termination, ensure full compliance with right-to-work requirements, and keep immigration records up to date.

Key Elements of an Employment Contract in Ireland
When drafting an employment contract for employees in Ireland, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Expand in Ireland, Compliantly

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Ireland.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in Ireland

Got Questions? Find Answers Here

What's the difference between Parental Leave and Parent's Leave?

Parental Leave is unpaid (up to 26 weeks per child until age 12). Parent's Leave is paid (nine weeks at €289/week within two years of birth/adoption). They're separate entitlements with different eligibility and timing rules. Most new parents use Parent's Leave first.

When do fixed-term contracts automatically become indefinite?

If you can't justify a business reason for the fixed-term structure, or if you renew beyond legal limits (typically four years or three renewals), the contract automatically converts to indefinite. Always have a clear, documented reason for using fixed-term contracts.

What's a P45 and when do I issue it?

A P45 is a statement of pay to date and tax deductions. You must issue it when employment ends (resignation or termination). Employees need it for tax purposes when starting a new job. It's a legal requirement, so don't skip it.

What happens to non-EEA employees' work permits when employment ends

You must return the employment permit to the Department of Enterprise, Trade and Employment within four weeks. The permit is tied to their residence permission, so canceling it affects their right to stay in Ireland. They'll need a new permit with a new employer to remain legally.

Let’s Chat

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Ireland

Ireland is a favored destination for global employers due to its strong economy, highly educated workforce, EU membership, and business-friendly tax environment. It's home to the European headquarters of many leading tech and pharmaceutical companies. However, employers must follow statutory rules covering payroll, leave, social insurance, and employment rights to stay compliant.
Contractor Management
EOR
Payroll
Contractor of Record
العملة
Euro (EUR)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
8.80% to 11.05%

نظرة عامة

التركيبة السكانية
~5.2 million
اللغة
Irish, English
العاصمة
Dublin
العملة
Euro (EUR)
رمز الاتصال الدولي
+353
الحد الأدنى للأجور
12.70 EUR/hour
ساعات العمل
9 AM - 5 PM
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
39 - 40 hours

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني

Monthly

13th Salary

 Not mandatory in Ireland, but sometimes offered as a bonus

متوسط ​​ضريبة صاحب العمل

8.80% to 11.05%

تحصيل الضرائب

Employer Contributions: ~11.05%

Pay Related Social Insurance (PRSI)
8.8%–11.05% based on employee income
Training Levy (NTF Levy)
Included in PRSI

Employee Contributions: ~20%–30%+

PRSI
4%

Universal Social Charge (USC):

Up to €12,012
0.5%
€12,013–€22,920
2%
€22,921–€70,044
4.5%
Over €70,045
8%

Income Tax (Progressive):

Up to €42,000
20%
Over €42,000
40%

ضريبة القيمة المضافة

ضريبة القيمة المضافة
  • 23%
حساب الضريبة في Ireland
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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في Ireland عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Employment Contract

  • Must be issued within 5 days of the start date
  • Include job title, pay, working hours, leave, probation period, benefits, and termination terms
  • Must reference any applicable collective agreements

Payroll Setup

  • Must be issued within 5 days of the start date
  • Include job title, pay, working hours, leave, probation period, benefits, and termination terms
  • Must reference any applicable collective agreements

Payroll Setup

  • Register with Revenue Commissioners
  • File payroll using PAYE Modernisation (real-time reporting)
  • Deduct PAYE, PRSI, and USC

Documents to Collect:

  • PPS number (Irish tax ID)
  • Proof of identity and right to work
  • Bank details

Other Requirements

  • Enroll in Auto-Enrolment Pension Scheme (starting late 2024) if applicable
  • Provide access to employee handbook and GDPR policies
  • Ensure health & safety orientation is completed

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في Ireland
عند إعداد عقد عمل للموظفين في Ireland يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية
  • From 2025, employees are entitled to up to 7 paid sick days/year, increasing to 10 by 2026
  • Statutory Sick Pay is at 70% of normal wage, capped at €110/day
  • Must be medically certified
إجازة الأمومة
  • 26 weeks of leave, paid by the Department of Social Protection
  • Flat-rate maternity benefit (subject to eligibility)
  • Optional additional 16 weeks unpaid leave
إجازة الأبوة
  • 2 weeks paid leave
  • Paid by the government at a flat rate
  • Must be taken within 6 months of child’s birth or adoption

Parent’s Leave:

  • 7 weeks per parent (as of 2024), paid by the government
  • Must be taken before the child’s 2nd birthday or 2nd year of adoption

Parental Leave:

  • 26 weeks unpaid leave per parent, per child
  • Available until the child turns 12

الإجازة السنوية
  • Minimum 20 days/year for full-time employees
  • Part-time employees earn leave pro-rata
  • Many companies offer 25+ days as a standard benefit
9 عطلات رسمية في Ireland

Note: Employees are entitled to 9 paid public holidays. If they’re required to work, they must receive paid time off in lieu or additional compensation.

1st
New Year's Day
17th
St. Patrick’s Day
21st
Easter
5th
Early May Bank Holiday
2nd
June Bank Holiday
5th
August Bank Holiday
28th
October Bank Holiday
25th
Christmas Day
26th
St. Stephen’s Day
  • 1 Jan: Friday, New Year's Day
  • 17 Mar: Wednesday, St. Patrick's Day
  • 5 Apr: Monday, Easter Monday
  • 3 May: Monday, May Day
  • 7 Jun: Monday, June Bank Holiday
  • 2 Aug: Monday, August Bank Holiday
  • 25 Oct: Monday, October Bank Holiday
  • 25 Dec: Saturday, Christmas Day
  • 26 Dec: Sunday, St. Stephen's Day

عملية إنهاء العقود

Permissible Grounds

  • Redundancy
  • Misconduct
  • Performance
  • Mutual agreement
  • Termination must follow fair procedures, especially after 12 months of service

Notice Period

  • Depends on length of service:
    • 13 weeks – 2 years: 1 week
    • 2–5 years: 2 weeks
    • 5–10 years: 4 weeks
    • 10–15 years: 6 weeks
    • 15+ years: 8 weeks
  • Employment contract may provide longer notice

Severance Pay

  • Required only in redundancy situations
  • Employees with 2+ years of service receive:
    • 2 weeks’ gross pay per year of service + 1 additional week
    • Statutory cap applies; many employers offer enhanced packages

Probation Period

  • Up to 6 months, extendable to 12 months with written justification
  • Dismissal during probation must still follow fair procedures

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في Ireland
مع ريموت باس

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك Ireland.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

يمكنك الإلغاء في أي وقت

Hiring in Ireland | Payroll, Tax & Employment Guide

Ireland offers a highly skilled workforce in a business-friendly, EU-connected environment. This guide gives you the clarity you need to hire confidently and stay compliant.

RemotePass makes hiring in Ireland simple. We handle compliance, contracts, and payroll. You focus on growing your business.

Key Takeaways for Hiring in Ireland

  • Ireland supports expat hiring, but employers must comply with right-to-work and immigration rules.
  • Fixed-term contracts convert to indefinite if no justified reason exists or if renewals exceed legal limits.
  • Ireland uses the Euro (EUR) and runs a monthly payroll cycle, typically paying employees on the 27th of the month.
  • Minimum annual leave is 20 paid days, with 9 public holidays each year.
  • The Irish tax system applies progressive income tax, plus PRSI social contributions for both employers and employees.

Quick Facts For Hiring In Ireland

Continent
Europe
Capital
Dublin
Currency
Euro (EUR, €)
Language
Irish (Gaelic) and English
Payroll Cycle
Monthly
Pay Date
27th of the month (one banking day prior if the 27th falls on a weekend or public holiday)

Ireland Employment Contract Overview

Our employment contracts for Ireland follow a straightforward structure designed to meet local legal standards while keeping terms clear for both employers and employees. The table below outlines the key elements to include when hiring in Ireland.

Contract Type
Fixed-term/Open-ended
Local Language Required?
No
Bilingual?
No
Probation Period
Up to six months
Minimum Paid Time Off
20 paid annual leave
Public Holidays
Nine public holidays
Notice Period
13 weeks of continuous service: One week
Two years: Two weeks
Five years: Four weeks
10 years: Six weeks
15 years: Eight weeks

What Do You Need To Include In An Irish Employment Contract?

Irish employment contracts must set out the essential terms of the working relationship from day one.

Here’s the key information that must be included to ensure compliance and clarity for both employer and employee.

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in Ireland?

Ireland’s payroll system is built around statutory wage rules, income tax bands, and PRSI contributions. Here’s how payroll works for employers hiring in Ireland.

Payroll Setup

Salary currency

Euro (EUR, €)

Minimum Wage

€13.50 per hour for workers aged 20 and above

Hours per Week

Up to 39 hours per week

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required

Gross Salary Structure

Gross salary doesn’t follow a standardized structure in Ireland.

What Payroll Taxes Do Employers Pay in Ireland?

Ireland’s employer payroll taxes are primarily driven by Pay-Related Social Insurance (PRSI) rates, which vary based on weekly earnings. Below is the exact breakdown of employer contributions.

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Weekly Earnings:

  • Up to €527

  • Over €527

Rate Until Sept 30, 2025:

  • 8-9%

  • 11.15%

Rate From Oct 1, 2025:

  • 9.0%

  • 11.25%

What Payroll Taxes Do Employees Pay in Ireland?

Individual Income Tax

Progressive rates:

  • 20% (standard rate) up to a threshold of approximately €44,000

  • 40% on income above that threshold

Social Contributions


Weekly Earnings:

  • €38 - €352

  • €352.01 - €425

  • €424.01 - €527

  • Over €527

Rate Until Sept 30, 2025:

  • Nil

  • 4.1% (credit up to €12)

  • 4.1%

Rate From Oct 1, 2025:

  • Nil

  • 4.2% (credit applies)

  • 4.2%

حاسبة تكلفة التوظيف

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تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي

Mandatory Employee Benefits in Ireland

Employment of expats is supported in Ireland.

Benefits Provider Funded Through Notes
Health Insurance Government

Payroll Contributions

All residents in Ireland can access the public healthcare system, which is managed by the Health Service Executive (HSE). The system is funded through general taxation and provides subsidized or free services to eligible individuals.

Pension/Social Security Government

Payroll Contributions

Pay-Related Social Insurance (PRSI) is a core pillar of Ireland’s welfare system.

Employers and employees contribute to it through payroll, and these contributions fund a wide range of statutory benefits, including unemployment benefits, pensions, illness benefit, maternity and paternity supports, carer’s leave, and more.

PRSI contributions are broadly mandatory and administered through the national social welfare system.

Leave And Holiday Entitlement In Ireland

Annual leave

Employees are entitled to four weeks of paid annual leave per leave year. Part-time employees earn leave at 8% of hours worked, capped at the equivalent of four full weeks.

Public holidays

Ireland has nine public holidays each year. If a public holiday falls on a non-working day or the employee works that day, they are entitled to either a paid day off, an additional day of annual leave, or extra pay.

Sick Leave

Under the Sick Leave Act 2022, employees with at least 13 weeks of continuous service can take five paid sick days per calendar year. Sick pay is seventy percent of typical daily earnings, capped at €110 per day.

Maternity Leave

Employees are entitled to 26 weeks of paid maternity leave, plus up toad7 additional weeks of unpaid leave. Payment is provided through Maternity Benefit if the employee meets Pay-Related Social Insurance (PRSI) contribution requirements. Maternity Benefit is €289 per week in 2025.

Paternity Leave

Fathers or partners can take two weeks of paid paternity leave. Paternity Benefit is approximately €289 per week, subject to PRSI eligibility.

Other Types of Leave

  • Parental Leave: Up to 26 weeks of unpaid leave per parent per child, available until the child turns 12 (or 16 if the child has a disability).

  • Parent’s Leave: Nine weeks of paid leave per parent within two years of the child’s birth or adoption. Parent’s Benefit is €289 per week.

  • Carer’s Leave: Unpaid leave to care for someone who requires full-time support.

  • Medical Care Leave: Up to five unpaid days per year for essential medical care of a relevant person.

  • Domestic Violence Leave: Up to five days of paid leave, with no minimum service requirement.

Termination and Offboarding in Ireland

Offboarding in Ireland follows defined legal standards. Employers and employees must meet notice obligations, follow fair procedures, and ensure all final entitlements are settled correctly.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Yes
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

Ireland Employee Resignation

Notice

Form

The employee should notify the employer in writing of their intention to resign (i.e., a resignation letter). The notice must clearly state either the final working date or the length of notice being given.

Notice period

If the employee has worked less than 13 weeks, there is no statutory minimum notice unless the contract specifies one. Statutory notice only applies once the employee has completed 13 weeks of continuous service.

The statutory minimum notice periods are:

  • From 13 weeks up to two years: One week’s notice

  • From two to five years: Two weeks’ notice

  • From five to 10 years: Four weeks’ notice

  • From 10 to 15 years: Six weeks’ notice

  • 15 years or more: Eight weeks’ notice

If the employment contract sets a longer notice period than the statutory minimum, the contractual notice period must be followed.

Payment in lieu of notice or notice waiver

The employer and employee may agree to waive the notice period (i.e., allow an early exit) or arrange payment in lieu of notice instead of requiring the employee to work through it.

End-of-Service Benefits

Severance/Gratuity

Employees are not entitled to statutory severance or gratuity when they resign.

Other Benefits

  • The employee must be paid for all salary earned up to the final date of employment.

  • Any unused annual leave must be paid in lieu (i.e. payment for accrued but untaken vacation).

  • If the contract or scheme provides other benefits (e.g., pro-rata bonuses, commissions, allowances), the employer must settle them as long as the employee earned them before the termination date.

  • Statutory public holiday entitlements may also require payment if the period covers such holidays and conditions are met (for example, if the employee worked in previous weeks qualifying them).

Termination Documentation

  • Final payslip showing all pay, deductions, and notice/leave payments.

  • P45 (statement of pay to date and tax deductions) or equivalent record of earnings for tax purposes.

  • If the employee is in a pension scheme, the employer should give information about the pension entitlements (what happens to contributions, portability, etc.).

  • A written record of the resignation (the letter, acknowledgment by employer) should be kept for both parties.

Employer Termination With Cause in Ireland

Acceptable grounds

An employer may dismiss an employee without notice for gross misconduct (i.e., summary dismissal). Gross misconduct refers to behavior so serious that immediate termination is justified. For example, assault, theft, or a major breach of employment policies.

Notice

No notice is required.

End-of-Service Benefits

Severance

Not applicable.

  • Prorated Salary for days worked

  • Accrued unused leave days

Termination Documentation

Termination Letter

Employer Termination Without Cause in Ireland

Acceptable Grounds

A dismissal isn’t considered unfair if it is based on valid grounds such as the employee’s capability, conduct, capacity, contravention of the law (for example, where continuing employment would be illegal), or any other substantial reason.

If an employer dismisses an employee without good cause or acts in a way that is not fair or reasonable, the employee may bring an unfair dismissal claim. In these cases, they can seek compensation, reinstatement, or re-engagement.

Form

Written notice (email or letter)

Notice period

If the employee has been in the continuous service of his employer:

  • For less than two years: One week,

  • For two years or more, but less than five years: Two weeks

  • For five years or more, but less than 10 years: Four weeks

  • For 10 years or more, but less than 15 years: Six weeks

  • For 15 years or more: Eight weeks.

Payment in lieu of notice or notice waiver

Permissible.

End-of-Service Benefits

Severance

Not applicable

Other Benefits

  • Prorated Salary for days worked

  • Accrued unused leave days

Termination Documentation

Termination Letter

Mutual Termination Agreements in Ireland

MTA is a voluntary agreement signed by both parties (employer and employee) to terminate an employment contract by mutual consent.

Notice

If the employee has been in the continuous service of his employer:

  • For less than two years: One week,

  • For two years or more, but less than five years: Two weeks

  • For five years or more, but less than 10 years: Four weeks

  • For 10 years or more, but less than 15 years: Six weeks

  • For 15 years or more: Eight weeks.

Waiver of notice

Permissible and included in final dues.

End-of-Service Benefits

Severance

Severance is ordinarily not payable . However, additional payments may be made when negotiating the MTA.

Other Benefits

  • Prorated salary for days worked

  • Accrued unused leave days

Termination Documentation

Mutual Termination Agreement

Offboarding Process for the End of Fixed-term Contracts in Ireland

Final Payment Deadline

Final pay must be made on or before the next scheduled payday.

Penalty

Maximum fine for non-payment is €1,000.

Visa and Immigration Compliance

  • If a non-EEA employee’s job ends, whether through resignation or dismissal, the employer must return the employment permit to the Department of Enterprise, Trade and Employment within four weeks. Because the permit is tied to the employee’s immigration and residence permission, cancelling it can affect their right to continue residing in Ireland.

  • Employers must also notify the relevant authorities about the termination, ensure full compliance with right-to-work requirements, and keep immigration records up to date.

Key Elements of an Employment Contract in Ireland
When drafting an employment contract for employees in Ireland, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Expand in Ireland, Compliantly

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including Ireland.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in Ireland

Got Questions? Find Answers Here

What's the difference between Parental Leave and Parent's Leave?

Parental Leave is unpaid (up to 26 weeks per child until age 12). Parent's Leave is paid (nine weeks at €289/week within two years of birth/adoption). They're separate entitlements with different eligibility and timing rules. Most new parents use Parent's Leave first.

When do fixed-term contracts automatically become indefinite?

If you can't justify a business reason for the fixed-term structure, or if you renew beyond legal limits (typically four years or three renewals), the contract automatically converts to indefinite. Always have a clear, documented reason for using fixed-term contracts.

What's a P45 and when do I issue it?

A P45 is a statement of pay to date and tax deductions. You must issue it when employment ends (resignation or termination). Employees need it for tax purposes when starting a new job. It's a legal requirement, so don't skip it.

What happens to non-EEA employees' work permits when employment ends

You must return the employment permit to the Department of Enterprise, Trade and Employment within four weeks. The permit is tied to their residence permission, so canceling it affects their right to stay in Ireland. They'll need a new permit with a new employer to remain legally.

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