Pay-related social insurance contributions: 8,8% on income up to €395 p/w & 11,05% on income over €395 p/w
Universal social charge (USC): 0,5% - 4%
Pay-related social insurance (PRSI): 0% - 4%
Income tax: Ireland has a progressive income tax of 20% to 40% (depending on family status and income amount)
Paid time off: 20 working days
Paternity leave: five weeks
Sick leave: 3 paid sick days (will increase to 10 days by 2025)
Parental and parental leave: 7 weeks of paid leave (€245 per week) during a child's first two years (parents); up to 26 weeks of unpaid leave before the child turns twelve (parental).
Maternity leave: Female employees get 26 weeks of paid maternity leave and can receive an extra 16 weeks of unpaid leave. At least four of the weeks of maternity leave must be taken after giving birth
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.
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, submitting any additional data needed and get a downloadable pdf like this one.