Country Guides

Ireland

Quick Find

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Capital

Dublin

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Language

Irish & English

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Remote workers

216,000

payments

Currency

€ Euro (EUR)

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Working hours

39 - 40 hours per week

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Public holidays

10 days per year

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Minimum hourly salary

€ 14.15

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Tax year

Jan 1 - Dec 31

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Date format

DD/MM/YYYY

Misclassification penalties

Statutory rights, minimum wage, holiday pay, unpaid taxes, plus interest and penalties for employee misclassification.

Fun fact

Over 80 million people around the world claim Irish heritage.

Employer contributions

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    Employer PRSI: 9.0% on weekly earning up to €552 and 11.25% above this threshold
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    Auto-enrollment pension (MyFutureFund) contributions starting at 1.5%

Employee contributions

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    Pay-related social insurance (PRSI): 4.2%
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    Progressive income tax: 20-40%
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    Universal Social Charge (USC): 5% (low income), 2% up to €28,700, 3% up to €70,044, 8% above

Looking for a quick cost estimate?

Use our calculator to understand what are all the employment costs you have to consider in Ireland.

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Employer of Record in Ireland

What is an EOR?

An Employer of Record is the legal employer of a worker in Ireland. As such, the Employer of Record takes care of all Ireland compliance aspects of employment, including payroll, taxes, statutory benefits, employment contracts and more. Check out our full guide to Employer of Record in Ireland for a full breakdown of how the model works.

EOR responsibilities

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    Ensuring their employment is compliant with local employment laws
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    Processing local payroll
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    Filing employment related taxes and returns
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    Issuing payslips to the employee
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    Distributing salary payments

How it works

  • Company

    Maintains a direct relationship with the employee, allocates them work tasks, and manages their performance.

  • Boundless

    Takes care of payroll, taxes, benefits, ensuring the employee and the company are compliant with all legal regulations.

  • Employee

    The third party to the agreement, the employee, fulfils all of their obligations as a worker for the company.

Statutory benefits in Ireland

  • Personal retirement savings account

    It is an alternative to the occupational pension scheme for the first six months of employment. There are no mandatory contributions by the employer.

  • Auto‑enrolment (MyFutureFund)

    Ireland’s MyFutureFund auto-enrolment (live since 1 Jan 2026) requires matching 1.5% employer contributions for eligible employees (aged 23–60, earning over €20k/year, no existing qualifying pension), plus 0.5% State top-up—rising to 6% each (employee/employer) + 2% State by year 10.

Common non-mandatory benefits in Ireland

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    Cycle-to-work scheme
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    Employee assistance program
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    Employer pension contribution
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    Private Health insurance
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    Life assurance
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    Income protection
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    Paid Maternity, Paternity and Adoption Leave
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    Gym membership
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    Extra time off and parental leave
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    Dental and Vision Plan
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    Stock Options
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    Work Flexibility
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Employment contract signed by both the employer and the employee

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Statement of pay

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Safety in the workplace

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Right to disconnect

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Protection from discrimination

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Personal information protection

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Protection against unfair dismissal

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Protection according to classification (equal rights for part-time and fixed-term employees)

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Whistleblower protection

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Protection in case of business transfer

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Work unions

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Pay transparency

Paid time off

20 working days

Sick leave

5 paid sick days

Maternity leave

Female employees get 26 weeks of paid maternity leave and can receive an extra 16 weeks of unpaid leave.

Paternity leave

2 weeks

Parental leave

9 weeks of paid leave (€299 per week) during a child's first two years (parents); up to 26 weeks of unpaid leave before the child turns twelve (parental).

Probation

Should not exceed 6 months. In exceptional circumstances it can be extended for up to a further 6 months (up to a maximum of 12 months in total) where it is in the employees interests or due to extended leave during probation.

Grievance and disciplinary procedures

For all grievance and disciplinary procedures, employers must have a written document following the Code of Practice: Grievance and Disciplinary Procedures. This sets out the stages and process followed when dealing with the alleged shortcomings or complaints of an employee.

Payment frequency

Payments must be made at regular intervals not exceeding one month (per employment contract or established practice). Monthly is the most common for full-time/salaried employees.

Payday

Payday is typically in the last week of the month (for monthly cycles), but the exact day is set by the employer and it should remain consistent to avoid disputes.

To lawfully end employment, the employer must have and follow a straightforward and documented procedure. The dismissal of an employee is deemed fair if it is because of their capability, conduct or capacity, redundancy, law violation or for some other substantial reason.  The length of notice periods vary and depend on how long employees have been with the company.

An employee can be dismissed without notice if committing gross misconduct such as assault, drunkenness, bullying, theft or other severe employment policy breach.

Statutory redundancy payment kicks in after two years of continuous work with the employer. There is no requirement for employers to pay severance to employees who have been terminated.

FAQs

You have four main options when hiring in Ireland. You can run payroll from your HQ for short-term cases, engage independent contractors for project-based work, set up a local entity for a long-term presence, or use an Employer of Record. An EOR allows you to hire employees compliantly in Ireland without setting up a local company.

Setting up a local company in Ireland is relatively straightforward and involves registering in the Companies Registration Office. However, the difficult part comes after the initial setup when payroll needs to be calculated and run every month, taxes filed, benefits extended, change of rules and regulations followed.

Contractors work well when the relationship is project-based and the person serves multiple clients. If an individual gives their full attention to your company in Ireland, employment is the right structure under Irish law, covering entitlements like holiday pay and sick leave, along with PRSI contributions. For project-based contractor engagements, Boundless’s Agent of Record (AOR) service handles classification, contracts, and payments compliantly in Ireland.

As with every other country, there are certain costs associated with employing a worker in Ireland that come on top of the gross salary you are offering. In Ireland that is Pay-related social insurance contribution. To view the exact percentages and amounts given the salary you are planning to offer, you can use our handy calculator tool.

HR compliance means your policies and procedures respect all applicable Irish employment laws and regulations. When you hire in Ireland, this matters both to safeguard employee rights and to minimise employer risk. Compliance covers labour laws, sick leave and illness benefits, annual leave (20 working days), minimum wage (€14.15/hour), tax credits, and working hours. Following these consistently is fundamental for the correct running of your business.

An Employer of Record is the legal employer of the individual in Ireland for government, tax, and employment purposes. It provides a locally compliant contract, runs payroll, files employment taxes, and manages statutory benefits such as 26 weeks’ paid maternity leave and 10 public holidays. You remain responsible for sourcing workers, managing their day-to-day work, and funding payroll each cycle.

Boundless as the Employer of Record Ireland files all pertinent taxes and PRSI contributions as they relate to the compliant employment of an individual in their home country.

We partner with carefully chosen employment lawyers and advisers in each country we operate in, including Ireland. They ensure employment contracts and onboarding documents comply with the local jurisdiction. We have thorough discussions on specific norms such as payroll, social protection, data protection, notice periods, and work-from-home regulations. When a sensitive issue arises, our internal team engages the relevant firm promptly.

The company remains responsible and informs employees of the day-to-day management of the people and teams that are employed through Boundless, including any disciplinary or performance issues.
Boundless ensures compliance with Irish-specific procedures, practices and labour laws while employing people and teams on behalf of the company.
Any employee locally employed through an Employer of Record gets full rights and benefits as specified in Irish employment law. They receive a locally compliant contract, 26 weeks of paid maternity leave, 20 days annual leave, illness benefits, and applicable tax credits, among other entitlements. All Ireland-based employees also access healthcare through the public system, the Health Service Executive (HSE), which is funded by general taxation.

In Ireland, both employers and employees have to pay taxes. For employers, these include Pay-related social insurance contributions and for employees, they include Income tax, Universal social charge (USC), and Pay-related social insurance.  To get a clear overview of both employee and employer taxes, use our salary breakdown calculator.

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