Employer of Record (EOR) Ireland - Hire and Pay Employees and Contractors with a Global PEO | Employer of Record (EOR)

An Employer of Record (EOR) in Ireland is a company that takes on the responsibility of being the legal employer for a worker. This includes managing payroll, benefits, and other employment-related tasks on behalf of the worker's actual employer.

Discover the key considerations and essential details you should be aware of before you hire your remote team in Ireland.

Key Facts About Ireland

A Strategic Location for Global Hiring

Ireland offers a dynamic and globally connected startup ecosystem, making it an attractive destination for companies hiring through an Employer of Record (EOR). As the only native English-speaking country in the EU post-Brexit, Ireland serves as a strategic gateway to both European and transatlantic markets. It maintains strong business ties with Northern Ireland, the UK, and the US, providing companies with access to multiple trade and talent networks.

Key Startup Hubs

The country’s top startup cities—Dublin, Cork, and Galway—are known for strengths in technology, fintech, life sciences, medtech, and cybersecurity. These hubs foster innovation and attract both local entrepreneurs and international companies.

Innovation Infrastructure

Ireland is home to over 300 innovation hubs, co-working spaces, and research facilities. These include startup-focused spaces offering accelerator and incubation programmes, as well as university-linked research centres driving advancements in Advanced Manufacturing, Marine Research, Data Science, and Artificial Intelligence. This infrastructure plays a crucial role in promoting entrepreneurship and supporting research-driven innovation across the island.

Unicorns & High-Growth Startups

Ireland is home to several unicorns across fintech, SaaS, and healthtech, reflecting its strong startup foundation. Standout names include:

Stripe (Payments)
Intercom (Customer Messaging)
Fenergo (RegTech)
TransferMate (B2B Payments)

Emerging high-growth startups such as Wayflyer (Ecommerce Financing), Flipdish (FoodTech), and LetsGetChecked (HealthTech) signal continued momentum, solidifying Ireland’s reputation as a hub for innovation.

Focus Industries

Ireland is a growing center for disruption in Agtech, Fintech, and Healthtech:

Agtech: With a deep agricultural legacy, companies like Kerry Group and Alltech are investing heavily in technology to modernize the sector.
Fintech: Ireland benefits from its proximity to London, EU membership, and progressive regulatory stance, attracting global financial institutions and startups alike.
Healthtech: Along the west coast near Galway, clusters of R&D facilities—such as those in Parkmore—are supported by top pharma and medtech firms.

Challenges to Consider

While Ireland offers significant advantages, businesses should be aware of a few challenges:

High cost of living, particularly in Dublin
Small domestic consumer market
Limited tax incentives for employee stock options and capital gains for founders

Despite these, Ireland continues to be a compelling location for international companies seeking top talent, innovation, and EU market access.

Employment Contracts in Ireland

In Ireland, when an employee begins work and is paid a regular wage or salary, they are automatically considered to have an employment contract, even if it is not in writing. This contract sets out the mutual rights and responsibilities between the employer and the employee.

Most employment contracts are open-ended, meaning they continue until either the employer or employee terminates them with proper notice. However, some contracts may be:

Fixed-term – ending on a specific date
Specific-purpose – ending when a particular project or task is completed

Contract terms can be:

Express – clearly communicated either in writing or verbally
Implied – not specifically stated but understood (e.g., an employee is expected to perform their duties diligently)

While a fully written contract is not legally required, employers must provide a written statement outlining key terms of employment.

Employer Responsibilities: Written Terms of Employment

Under Irish law, employers must give employees a written statement of terms of employment, even if the full contract isn’t written down. This ensures clarity and legal compliance.

Within 5 Days of Starting

Employers must provide a written statement including the following 5 core terms:

Full names of the employer and employee
Employer’s address
Expected duration of the contract (permanent or fixed-term)
Rate or method of calculating pay
Normal working day and week

Within 1 Month of Starting

Employers must provide a complete written statement with additional terms, such as:

Entitlement to paid leave (e.g., annual leave)
Notice periods
Any applicable collective agreements
Place of work or mobility clauses

If Employee Works Abroad (Over 1 Month)

Before departure, provide a written statement outlining:

The country or countries of assignment
Duration of the assignment
Currency in which the employee will be paid
Any overseas-related benefits or allowances

Non-compliance with these requirements may lead to legal penalties. Working with an Employer of Record (EOR) helps ensure all employment documentation is handled correctly and in full compliance with Irish labor law.

Employment Laws in Ireland

Minimum Wages

Ireland’s minimum wage system varies based on an employee’s age and experience level. While the standard rate applies to adult workers with experience, reduced rates apply to younger or less experienced employees. Some roles and sectors may also be exempt or follow different pay structures.

Minimum Wage in Ireland (2025)

Category	Wage Rate	Notes
Workers aged 20+	€10.50/hour	General minimum wage
€11.30/hour	If the worker has ≥ 6 months experience in the sector
Workers aged 18–20	€6.83/hour (65%)	Without experience
€7.88/hour (75%)	With <12 months experience
Workers aged 16–17	€5.25/hour (50%)	Without experience
€6.30/hour (60%)	With <12 months experience
Exceptions	—	Minimum wage may not apply to: • On-call/part-time hourly workers • Contractors • Certain sectors (e.g., agriculture, internships)

Working Hours

In Ireland, the maximum average working time for adult employees is 48 hours per week, calculated over a reference period (typically 4 months). This means some weeks can exceed 48 hours, as long as the average stays within the legal limit.

The 48-hour cap excludes time spent on:

Annual leave
Sick leave
Maternity, adoptive, parental, and carer’s leave
Force majeure leave

Special conditions may apply for employees working on Sundays, and different rules may exist for certain sectors.

The key legislation governing working time is the Organisation of Working Time Act, 1997, which also outlines rules for rest breaks and daily/weekly limits.

Overtime

Overtime refers to any work performed outside of an employee’s normal working hours. In Ireland, there is no legal entitlement to extra pay for overtime, and no statutory overtime rates are defined by law.

However, many employers do offer higher rates for overtime work—this is usually outlined in the employment contract. It's important for employees to check whether:

Overtime is mandatory
Any additional pay or time-off is provided for extra hours

In certain sectors, Employment Regulation Orders (EROs) or Registered Employment Agreements (REAs) may set specific overtime rates that must be followed.

Payroll Cycle

Employers in Ireland can choose from various payroll cycles based on what suits their business and employees. The most common pay periods include:

Payroll Frequency	Description
Weekly	Employees are paid every week, typically on a fixed weekday.
Fortnightly	Payment is made every two weeks (e.g., every second Friday).
Four-weekly	Employees are paid every four weeks, resulting in 13 pay periods per year.
Monthly	The most common cycle for salaried employees, with payment usually on the last working day of the month.

Employers must apply tax credits, income tax, and Universal Social Charge (USC) based on the chosen pay frequency. Partnering with an Employer of Record (EOR) ensures that payroll cycles are compliant and aligned with Irish tax regulations.

Probation Period

Probation Periods in Ireland

An employment contract in Ireland can include a probationary period, which allows employers to assess the suitability of a new hire before confirming their long-term employment.

Duration

As of 1 August 2022, probation periods cannot exceed 6 months.
In exceptional circumstances, the probation period can be extended up to a maximum of 12 months, such as:

When it is in the employee’s interest (e.g., extended sick leave during probation).
When the nature of the work (e.g., public service roles) justifies it.

Legal Protections During Probation

Employees on probation are generally not protected under the Unfair Dismissals Acts 1997–2015, provided:

The contract is in writing.
The probation period or training lasts one year or less, and is clearly specified in the contract.

However, unfair dismissal laws still apply if the dismissal is related to:

Trade union membership or activity.
Pregnancy or related matters.
Statutory leave entitlements (e.g., maternity, paternity, parental, carer's leave).

Dismissal During Probation

If dismissal is due to misconduct, the employee is entitled to natural justice—a fair process and the right to respond.
For poor performance, the same protections may not apply, especially if the contract allows dismissal for performance issues during probation.
An employee with less than 12 months' service may still bring a claim for wrongful dismissal in civil court, if:

The employer breached a contract term (express or implied), or
Did not provide proper notice.

Notice Period

Under the Minimum Notice and Terms of Employment Acts, 1973–2005, both employers and employees are legally required to give a minimum notice period when terminating a contract of employment.

For Employees

If you have been in continuous employment for at least 13 weeks, you must give your employer at least one week's notice.
If your employment contract specifies a longer notice period, you must follow that instead.

For Employers

Employers must provide written notice based on the employee’s length of continuous service:

Length of Service	Minimum Notice Required
13 weeks to 2 years	1 week
2 to 5 years	2 weeks
5 to 10 years	4 weeks
10 to 15 years	6 weeks
More than 15 years	8 weeks

Severance Pay

Statutory Redundancy Pay in Ireland

Redundancy occurs when your job ends because your employer is either closing the business or reducing the number of staff. If you have worked continuously for your employer for at least 2 years (104 weeks), you are legally entitled to statutory redundancy pay.

How Much Will You Get?

If eligible, you are entitled to:

Two weeks’ pay for every year of service
One additional week's pay

Note: The maximum weekly earnings used for this calculation is €600, even if you earn more.

Example:
If you worked for 5 years and earned €650/week:
Your redundancy pay = (2 weeks × 5 years × €600) + 1 week × €600 = €6,600

You can use the official Redundancy Calculator on gov.ie to estimate your payment.

Top-Up Payments

Employers are not legally required to pay more than the statutory amount.
However, some may offer voluntary top-up payments as a goodwill gesture or industry practice.
If your contract or a collective agreement includes top-up terms, they must be honoured.

Personal Income Tax in Ireland (2025)

In Ireland, personal income tax is levied based on an individual’s residency and domicile status:

Resident and domiciled individuals are taxed on their worldwide income.
Resident but non-domiciled individuals are taxed on:
- Irish-source income
- Foreign employment income earned while working in Ireland
- Other foreign income, but only if it is remitted (brought into) Ireland.
Non-resident individuals are generally liable to Irish income tax only on Irish-source income.

Income Tax Rates for 2025

Filing Status	Taxable Income @ 20%	Taxable Income @ 40%
Single or widowed (no dependent children)	Up to €44,000	Income over €44,000
Married couple (one income)	Up to €53,000	Income over €53,000
Married couple (two incomes)*	Up to €88,000	Income over €88,000

*In the case of a married couple with two incomes, the 20% rate band can be increased — subject to certain conditions and limits — up to a maximum of €88,000.

Tax Exemption Limits (Age 65 and over)

Individuals aged 65 or older may qualify for an income tax exemption, depending on their income level:

Category	2025 Exemption Threshold
Single or widowed	€18,000
Married couple	€36,000

These thresholds increase with the number of dependent children.
If income slightly exceeds the exemption limit, marginal relief may apply to reduce the tax burden.

Work Permits in Ireland (2025)

If you're a non-EEA (European Economic Area), non-UK, and non-Swiss national, you must have a valid employment permit to work legally in Ireland. Employment permits are managed by the Department of Enterprise, Trade and Employment (DETE).

Common Types of Work Permits

Permit Type	Best For	Key Requirements
Critical Skills Employment Permit	High-demand skilled professionals (e.g., IT, engineers, healthcare)	Job must be on the Critical Skills Occupations List, and the salary must meet a minimum threshold.
General Employment Permit	Most other roles not on the critical list	Labour market test required (prove no Irish/EEA candidate available), minimum salary applies.
Intra-Company Transfer Permit	Employees transferring within the same company	Must have worked with an employer for at least 6 months.
Contract for Services Permit	Working on a contract for an Irish company	The foreign employer and Irish company must have a valid contract.
Internship Employment Permit	Full-time students gaining experience in Ireland	Internships must be related to your course and paid.

Minimum Salary Thresholds (2025)

Critical Skills Permit:

€32,000 for eligible roles with relevant degree
€64,000 for all other eligible roles

General Employment Permit:

Generally €30,000–€39,000 depending on the role

These thresholds can change yearly. Always check the official epos.gov.ie portal.

Application Process

Find a job with an Irish employer willing to sponsor your permit.
Apply online through the Employment Permits Online System (EPOS).
Employer or employee can apply (depending on permit type).
Processing time is typically 8–12 weeks.
Once approved, you must register with immigration (GNIB) after arriving in Ireland.

Duration and Renewal

Permits are usually issued for up to 2 years initially.
They can be renewed for up to a maximum of 5 years.
After 5 years, you may be eligible to apply for Stamp 4 residency, allowing you to live and work in Ireland without a permit.

Labour Market Needs Test (General Employment Permit only)

This test ensures that the job was first offered to Irish/EEA nationals before a permit is issued. Employers must:

Advertise the job with Department of Social Protection (JobsIreland.ie) for 28 days
Advertise in national newspapers and a recruitment website

Employee Benefits in Ireland

Ireland offers a mix of mandatory, supplementary, perks, and state-funded employee benefits. These benefits help companies attract and retain talent while ensuring employee well-being.

Mandatory Employer-Sponsored Benefits

Personal Retirement Savings Account (PRSA) Access

Employers must offer PRSA access to employees not enrolled in a workplace pension within 6 months.
No employer contribution required.
Employers must process employee contributions via payroll with tax relief.

Statutory Sick Pay

Since January 2024: 5 paid sick days per year.
Pay is 70% of usual wages, capped at €110/day.
Planned increases to 10 days by 2026 (currently paused).

Supplementary Employer-Sponsored Benefits

Group Life Insurance (Death-in-Service)

Pays a lump sum (e.g., 4x salary) if the employee passes away.
No tax on premiums for employees.
Quick payout and avoids probate.

Income Protection

Replaces income if an employee becomes long-term ill or disabled.
Typically covers up to 75% of salary (including state disability benefit).
Payable after a waiting period (e.g., 26 weeks) up to retirement.
Premiums are tax-free; payouts are taxed.

Private Health & Dental Insurance

Very popular, often employer-subsidized.
Includes hospital cover, GP visits, and wellness tools.
Premiums are taxed as Benefit-in-Kind.
Dental cover is less common but growing.

Occupational Pension / Group PRSA

Many employers contribute ~6%, matched by 5% from employees.
Voluntary contributions allowed up to age-based limits.

Auto-Enrolment Pension (Coming September 2025)

National pension scheme for employees not already enrolled in a retirement plan.

Popular Employee Perks

Food & Events: Subsidized food, coffee docks, social events, after-work drinks.
Additional Leave: Options to trade benefits for extra days off.
Commuter Benefits: Tax-free bus/train tickets (save up to 52%).
Fitness Programs: Onsite gyms, yoga, sports clubs.
Cycle-to-Work Scheme: Tax-free bike purchase up to €1,250 (€1,500 for e-bikes), paid via salary.

State-Funded Employee Benefits

Public Healthcare Access

Residents get public health access based on income.
Private care is also available (self-pay or insurance).

Death/Widow(er) Pension

Payable if PRSI contributions meet required thresholds.

Illness Benefit

State support if sick beyond the employer-paid period.
Must meet PRSI contribution criteria.

Invalidity Pension

For those unable to work long-term due to illness.

State Pension

Available at age 66 if PRSI requirements are met.

Maternity Benefit

Paid for 26 weeks if PRSI criteria met.
Employers are not legally required to top up.

Parental & Other Leave

Parental Leave: 26 weeks unpaid.
Paternity Leave: 2 weeks paid (non-mothers).
Parent’s Leave: 7 weeks paid within 2 years of birth/adoption.
Adoptive, Carer’s, Force Majeure Leave: Available with eligibility.

In summary, working with an Employer of Record (EOR) in Ireland is a smart way for companies to hire employees and operate in the country without setting up a legal entity. The EOR takes care of all the legal, payroll, tax, social security, and HR responsibilities, ensuring full compliance with Irish employment laws. Since Ireland has specific rules around employment contracts, benefits, and tax, an EOR helps navigate these efficiently. This allows companies to onboard local talent quickly, reduce administrative burden, and focus on their core business. With Ireland being a major hub for global tech and finance companies, using an EOR offers a fast, cost-effective, and low-risk path to expansion.

Western Europe: EOR Belgium | EOR France | EOR Ireland | EOR Luxembourg | EOR Netherlands

Category	Applicable Until 30 Sep 2025	From 1 Oct 2025
Employees (Class A1)	4.1%	4.2%
Employers (Class A1)	11.15%	11.25%
Proprietary / Non-Executive Directors (Class S1)	Employee: 4.1% Employer: 0%	Employee: 4.2% Employer: 0%
Self-Employed Individuals	4.1%	4.2%
Minimum Annual PRSI (Self-employed)	€500	€500
Income Threshold for PRSI Exemption (Self-employed)	Less than €5,000 per year	Less than €5,000 per year
PRSI Exemption for Employees	Weekly income under €352	Weekly income under €352

Employer of Record (EOR) Ireland - Hire and Pay Employees and Contractors with a Global PEO