Overview
Payroll Cycle
Employer Contributions
Employee Contributions
Minimum Wage
Hiring
Hiring Employees
Hiring Contractors
Hiring Expats
Background Checks
Employment Contracts
Onboarding
Employee Benefits
Social Security
Healthcare and Insurance
Leave Policy
Public Holidays
Work Permit and Work Visa
Probation Period
Notice Period
Termination and Severance
Personal Income Tax
Expanding your business operations in Ireland requires careful navigation of local employment regulations and efficient management of workforce-related tasks. This process can be challenging, but with the assistance of an Employer of Record (EOR) in Ireland, you can find a valuable partner to support your endeavors. An EOR brings extensive expertise and local knowledge, enabling you to streamline your expansion efforts, maintain compliance with employment laws, and concentrate on your core business objectives. By partnering with an EOR in Ireland, you can unlock the full potential of your international expansion and enjoy the numerous benefits it offers. Explore the advantages of collaborating with an EOR in Ireland and embark on a successful journey of business growth.
| Overview | |
| Continent | Europe |
| Country | Ireland |
| Capital | Dublin |
| Time zone | UTC±00:00 (WET) |
| Total Time zones | 1 |
| Working hours per week | 40 |
| Working week | Monday–Friday |
| Typical hours worked | 8 |
| Personal Tax filing deadline | 31 October (mid-November if filed electronically) following the year-end. |
| Financial Year | 1st January to 31st December |
| Date format | dd/mm/yyyy |
| Currency | Euro (EUR) |
| VAT | the standard rate is 23% |
Employer Payroll Contributions in Ireland
| Employers | % of Gross Salary |
| Social Security (PRSI) | 11.05% |
| Total Employment Cost | 11.05% |
Employee Payroll Contributions in Ireland
| Employees | % of Gross Salary |
| Social Security (PRSI) | 4% |
| Universal Social Charge (USC) | 0.5% to 11% |
| Total Employee Cost | 15% |
Minimum Wages in Ireland
| Minimum Wage | |
| Minimum Wage | The minimum wage in Ireland is 10.20 EUR per hour. |
Payroll Cycle in Ireland
| Payroll | |
| Payroll Cycle | Monthly |
| 13th Salary | Not required by law. |
Personal Income Tax in Ireland
| Income Tax | |
| Taxable Income | Tax Rates |
| Single or widowed, no children | |
| Up to 35,300 EUR - 20%, over 35,500 EUR | 7,060 EUR + 40.00% |
| Married couple, one household income | |
| Up to 44,300 EUR - 20%, over 44,300 EUR | 8,860 EUR + 40.00% |
| Married couple, two household incomes | |
| Up to 70,600 EUR - 20%, over 70,600 EUR | 14,120 EUR + 40% |
Employment Contracts and Policies in Ireland
Employment Contracts:
Upon the commencement of employment, employers in Ireland are required to furnish employees with a written statement detailing the core terms of their employment within a period of 5 days. Additional minimum terms must be provided within 2 months of the commencement of employment.
Probationary Periods:
Probationary periods are allowed in Ireland. Typically, these periods should not exceed 6 months, although in exceptional circumstances and when it is deemed advantageous for the employee, they can be extended up to 12 months. It is common for probationary periods to range from 3 to 6 months. In the case of fixed-term employees, the duration of the probationary period should be proportionate to the length of their contract.
Policies:
Employers in Ireland have a legal obligation to maintain written policies on health and safety, disciplinary actions, as well as bullying and harassment. These policies and procedures are mandatory. Additionally, it is common and recommended for employers to have grievance and IT-related policies in place.
Third-Party Approval:
In Ireland, there is no requirement for third-party approval in relation to employment contracts.
Employment Options in Ireland
Employee
In Ireland, employers have the flexibility to offer various types of employment contracts, including indefinite, fixed-term, full-time, or part-time arrangements. It is important to note that part-time and fixed-term employees are protected by anti-discrimination laws and should not face any discriminatory treatment based on their employment status.
Independent Contractors:
Companies in Ireland can engage independent contractors either directly or through a personal services company. However, it is crucial to carefully consider the classification of independent contractors to avoid potential misclassification issues that may arise.
Agency Workers:
The utilization of agency workers is a common practice in Ireland. These workers are entitled to equal treatment in terms of pay, working hours, and other benefits when compared to regular employees. This ensures fair treatment and protection for agency workers in the workplace.
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