Ireland offers an English-speaking, highly educated workforce and moderate employer costs. All-in employer cost runs around 1.11x the gross salary. Here is what to know before your first Irish hire.
Employment is governed by statute and common law, with a written statement of core terms due within five days and full terms within a month. Registration for PAYE and PRSI is mandatory, and pension auto-enrolment is being phased in.
The national minimum wage is €12.70 per hour from January 2024*, with a move toward a living wage under way.
Monthly payroll via PAYE. There is no statutory 13th salary; bonuses are contractual.
There are 10 public holidays a year, with paid time off or a benefit if worked.
Written terms are due within days. Probation is commonly six months and can extend up to eleven, and right-to-work checks are required.
Employer costs are low, around 11%, driven mainly by employer PRSI, with statutory pension auto-enrolment being introduced.
Employer PRSI is charged at a lower rate below a weekly earnings threshold and a higher rate above it, so lower salaries carry less.
Employees pay income tax (20% and 40%), USC, and employee PRSI through PAYE. Withholding is the employer's responsibility, which under EOR means ours.
A statutory minimum of four weeks (20 days) a year, separate from the 10 public holidays.
26 weeks of maternity leave with a state benefit, plus up to 16 weeks unpaid, and paid parent's leave shared between parents.
Statutory sick pay is being phased up (five paid days in 2024*), on top of any company scheme, with state illness benefit beyond that.
Paternity, adoptive, carer's, and force-majeure leave are provided by statute.
Statutory minimum notice runs from one to eight weeks by tenure. After twelve months, employees are protected against unfair dismissal and a fair process is required.
Statutory redundancy after two years is two weeks' pay per year of service plus one bonus week, subject to a weekly cap.
Commonly six months, extendable up to eleven, with shorter notice during the period.
A contractor working under employer control can be reclassified by Revenue or the courts, with back tax and PRSI.
*All figures are estimates from public sources (2025-26), pending ops verification - same basis as the EOR cost calculator. Not tax or legal advice.
Compliant Irish employment contract, PAYE payroll, PRSI, and benefits, handled. One invoice, flat $399 per month.