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Employer of Record Ireland | Employment Contracts & Hiring Options in Ireland

employer of record ireland

Payroll Cycle
Employer Contributions
Employee Contributions
Minimum Wage
Hiring Employees
Hiring Contractors
Hiring Expats
Background Checks
Employment Contracts
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.

Time zoneUTC±00:00 (WET)
Total Time zones1
Working hours per week40
Working weekMonday–Friday
Typical hours worked8
Personal Tax filing deadline31 October (mid-November if filed electronically) following the year-end.
Financial Year1st January to 31st December
Date formatdd/mm/yyyy
CurrencyEuro (EUR)
VATthe standard rate is 23%

Employer Payroll Contributions in Ireland

Employers% of Gross Salary
Social Security (PRSI)11.05%
Total Employment Cost11.05%

Employee Payroll Contributions in Ireland

Employees% of Gross Salary
Social Security (PRSI)4%
Universal Social Charge (USC)0.5% to 11%
Total Employee Cost15%

Minimum Wages in Ireland

Minimum Wage
Minimum WageThe minimum wage in Ireland is 10.20 EUR per hour.

Payroll Cycle in Ireland

Payroll CycleMonthly
13th SalaryNot 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 EUR7,060 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 EUR14,120 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.


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


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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