Min. wage
(x12 payments)
Employer tax
Annual leave
Notice period
1-8 weeks (by tenure)
Termination and notice info
Updated
Sep 2026

Employer of Record (EOR) in

Ireland

Ready to employ talent in Ireland?
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
Language(s)
+
Irish
Currency
EUR
Capital
Dublin
People team
Population
5.4 M
Time Off
Public holidays
10
Legal
VAT
23%

Contract Types

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
DEFAULT
Indefinite contract

The standard and most common employment relationship in Ireland is an open-ended (permanent/indefinite) contract of employment with no fixed end date. It must include the core terms required under the Terms of Employment (Information) Acts 1994-2022, provided in writing within 5 days of starting (core terms) and the full statement within 1 month.

REGULATED USE

Fixed-term and specified-purpose contracts are governed by the Protection of Employees (Fixed-Term Work) Act 2003. Successive fixed-term contracts are capped at a combined maximum of 4 years; after that (or after 2 successive renewals beyond the initial contract without objective justification), the contract is deemed a contract of indefinite duration unless the employer can objectively justify continued fixed-term status. Fixed-term employees must not be treated less favourably than comparable permanent employees.

Employees

Employment basics

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
WORKING HOURS
39 hrs/week

Under the Organisation of Working Time Act 1997, average weekly working time (including overtime) must not exceed 48 hours, calculated over a 4-month reference period (up to 6 or 12 months in specific sectors/agreements). Employees are entitled to an 11-hour daily rest period, a 24-hour weekly rest period, and a 15-30 minute break depending on hours worked. There is no statutory opt-out from the 48-hour cap.

PROBATION PERIOD
6 months max

Under the Terms of Employment (Information) Act 1994 as amended by the European Union (Transparent and Predictable Working Conditions) Regulations 2022, probationary periods may not exceed 6 months, except where extended (once) to a maximum of 12 months where genuinely in the employee's interest (e.g., extended absence during probation) or provided for in a collective agreement. Employees on probation still accrue statutory annual leave and other core protections, though certain protections (e.g., unfair dismissal claims) generally require 12 months' continuous service regardless of probation status.

13TH / 14TH SALARY
Not Required

Ireland has no statutory requirement for a 13th or 14th month salary or Christmas bonus. Any such payment is discretionary and governed solely by the employment contract, company policy, or collective agreement.

JOB TITLE REGULATIONS
Checkmark
Regulated

Ireland does not maintain a general statutory register of regulated job titles for private-sector employment; job titles are set by employer/contract. However, certain professions (e.g., medicine, law, nursing, accountancy, engineering) are regulated by specific professional bodies and statutes governing use of protected titles and practice rights.

Legal

Taxes & employment costs

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
EMPLOYER CONTRIBUTIONS
11.25
%

Employer PRSI Class A (2026): 9% of gross weekly pay up to EUR 552, and 11.25% on gross weekly pay above EUR 552 (increasing to 9.15%/11.4% from 1 October 2026). This funds state benefits including Illness Benefit, Maternity/Paternity/Parent's Benefit, redundancy-related supports, and the State Pension.

EMPLOYEE CONTRIBUTIONS
4.2
%

Employee PRSI Class A (2026): 4.2% of gross weekly pay where earnings exceed EUR 352/week, with a tapering credit of up to EUR 12 for pay between roughly EUR 352 and EUR 424/week; no PRSI is due below EUR 352/week. The employee rate rises to 4.35% from 1 October 2026. Employees also pay PAYE income tax and USC (Universal Social Charge), both withheld by the employer.

Tax and social security rates in Ireland are reviewed and can change with each Budget (typically effective 1 January, with some 2026 PRSI changes phased in from October 2026). This summary reflects publicly available guidance as of August 2026 and is provided for general informational purposes only; it does not constitute tax, legal, or payroll advice. Employers should confirm current rates with Revenue.ie and the Department of Social Protection, or consult a qualified advisor, before relying on these figures.
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Employer of Record cost calculator

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*This calculator provides reliable estimates based on up-to-date local data. While it's not a final EOR quote, it gives you a strong benchmark for planning.

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Time Off

Leave entitlements

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
Type
Duration
Pay During Leave
Annual leave
20 days
100%
Maternity leave
26 weeks
Flat rate (capped, no statutory top-up)
Paternity leave
2 weeks
Flat rate (capped, no statutory top-up)
Sick leave (days 1-3)
Days 1-3
70% capped at €110/day (employer, SSP)
Days 4-20
70% capped at €110/day (employer, SSP), 5 statutory days/yr total
(Days 21+)
None beyond 5 statutory days; state Illness Benefit thereafter
Special Leave
9 weeks per parent (non-transferable), paid via State Parent's Benefit at EUR 299/week, to be taken before the child turns 2 (or within 2 years of adoption placement).
Parent's Leave
Up to 26 weeks unpaid leave per child (max 18 weeks per year without employer consent), available to parents with 1+ year of service, usable before the child turns 12 (or 16 for a child with a disability).
Parental Leave
Up to 3 paid days in any 12-month period (or 5 days in a 36-month period), for urgent family emergencies involving illness or injury to a close family member.
Force Majeure Leave
Up to 5 paid working days in any 12-month period, introduced under the Work Life Balance and Miscellaneous Provisions Act 2023, for employees experiencing domestic violence.
Domestic Violence Leave
People Morale

Benefits

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
Statutory Benefits

In addition to statutory leave, employees are entitled to the following statutory benefits:

EMPLOYER CONTRIBUTIONS

Ireland's social security system is funded through Pay Related Social Insurance (PRSI), with both employer and employee (Class A, the standard class for most private-sector employees) making weekly contributions based on gross pay. Rates below reflect August 2026 levels.

  • Employer PRSI: 9% on gross weekly pay up to EUR 552; 11.25% on gross weekly pay above EUR 552 (rising to 9.15% / 11.4% from 1 October 2026).
  • Employee PRSI: 4.2% of gross weekly pay where earnings exceed EUR 352/week, with a tapered credit up to EUR 424/week; no charge below EUR 352/week (rising to 4.35% from 1 October 2026).
  • Funds: PRSI contributions fund Illness Benefit, Maternity/Paternity/Parent's/Adoptive Benefit, Jobseeker's Benefit, the State Pension (Contributory), Widow's/Widower's Pension, and other social insurance schemes.
  • In addition to PRSI, employees pay PAYE income tax (20%/40% bands) and the Universal Social Charge (USC), both withheld at source by the employer.
WORKPLACE INJURY PROTECTION

Ireland does not operate a separate mandatory "workers' compensation" insurance scheme in the way some other jurisdictions do. Instead, employees injured or made ill at work may claim state Injury Benefit / Illness Benefit from the Department of Social Protection (subject to PRSI record), and may separately pursue a civil claim for employer negligence, typically first assessed by the Personal Injuries Assessment Board (PIAB) before proceeding to court if not settled.

Employers are legally required under the Safety, Health and Welfare at Work Act 2005 to maintain a safe workplace and are strongly advised (though not always statutorily obliged, depending on sector) to carry employer's liability insurance to cover claims arising from workplace accidents or occupational illness.

SEVERANCE PAY

Statutory redundancy payments apply to employees with at least 2 years' (104 weeks) continuous service who are dismissed by reason of genuine redundancy. The formula under the Redundancy Payments Acts 1967-2022 is: 2 weeks' gross pay for every year of service, plus 1 additional bonus week's pay.

Weekly pay used in the calculation is capped at EUR 600 per week (equivalent to an annual cap of EUR 31,200), even if the employee earns more. Statutory redundancy payments are tax-free. Employers may also offer enhanced (ex-gratia) redundancy terms above the statutory minimum, which are typically taxable subject to certain exemptions.

13TH SALARY

There is no statutory requirement in Ireland for employers to pay a 13th or 14th month salary, Christmas bonus, or any other mandatory supplementary payment. Any bonus, gratuity, or additional payment is entirely at the employer's discretion and governed by the individual employment contract, company policy, or applicable collective agreement.

Time Off

Termination & notice

Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Ireland to stay compliant from day one.
Scenario
Severance
Unfair dismissal
Under the Unfair Dismissals Acts 1977-2015, employees with at least 12 months' continuous service are protected against unfair dismissal (no minimum service is required for dismissals related to pregnancy/maternity, trade union membership, whistleblowing/protected disclosures, or exercising statutory employment rights). Claims are brought before the Workplace Relations Commission (WRC) within 6 months of dismissal (extendable to 12 months for reasonable cause), with appeal to the Labour Court. Remedies include reinstatement, re-engagement, or compensation of up to 2 years' remuneration.
Objective / fair dismissal
A dismissal is fair only if it results from one of the grounds set out in the Unfair Dismissals Act 1977: (1) the employee's capability, competence, or qualifications for the role; (2) conduct; (3) redundancy; (4) continued employment would contravene another statutory requirement; or (5) other substantial grounds justifying dismissal. Even where a fair reason exists, the employer must follow fair procedures consistent with natural justice (typically an investigation, warning(s), a disciplinary meeting with the right to representation, and a right of appeal) or the dismissal may still be found unfair.
During probation
Employer may terminate on the statutory or contractual minimum notice without needing to establish a specific dismissal ground, since 12 months' service is generally needed to bring an unfair dismissal claim (probation up to 6, exceptionally 12, months). Discriminatory, pregnancy-related, or whistleblowing dismissals remain unlawful regardless of service length.
After probation
Once probation ends (and certainly once 12 months' continuous service is reached), termination must be for one of the fair grounds under the Unfair Dismissals Acts (capability, conduct, redundancy, statutory illegality, or other substantial grounds), following fair procedures, and with the applicable statutory (or longer contractual) notice period based on length of service.
This overview reflects general statutory minimums under Irish employment law as of August 2026 (Minimum Notice and Terms of Employment Acts 1973-2005, Unfair Dismissals Acts 1977-2015, Redundancy Payments Acts 1967-2022). Actual notice, severance, and dismissal outcomes depend on individual contract terms, collective agreements, sector-specific rules, and the specific facts of each case. This is general information only, not legal advice; employers should seek advice from a qualified Irish employment law practitioner or the Workplace Relations Commission before acting.
Content last reviewed Sep 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.

Hiring in Ireland FAQ

How RemoFirst employs in Ireland
It can be prohibitively expensive to establish an entity in every country you want to hire talent in Ireland, so RemoFirst will hire and pay your employee on your behalf while you manage their daily duties. RemoFirst will handle formal HR procedures and employment contracts that adhere to local laws, so that you can simply approve invoices via our platform. When you work with an Employer of Record (EOR) you can compliantly hire the best employees around the world.
How employees in Ireland get paid

Your employee's hours, time off, holidays, bonuses, and commissions are automatically calculated into payroll. RemoFirst will invoice you in either US Dollars (USD), Euros (EUR), British Pounds (GBP), Canadian Dollars (CAD), Australian Dollars (AUD), or Singapore Dollars (SGD) around the 15th of each month to make sure your employees are paid on time. To make it even easier, you can summarize your entire global team's salaries to aggregate them into one payment (instead of many individual payments).

Full-time Employees vs Global Contractors

Unlike full-time employees, contractors work on projects with multiple companies at a given time and are technically self-employed. Full-time employees are solely focused on their employer and usually receive benefits (such as health insurance, equity or stock options, and time off) as an additional form of compensation. While it can be cheaper to work with international contractors instead of paying benefits to a full-time employee, you run the risk of misclassification. It's recommended to work with an EOR for contractor onboarding and payments, so you can know that your international contractors are paid compliantly and on time.

Dependable support for employees

Whenever the employee or employer has a question about, or anything else related to international employment, they can speak with our customer support team to get answers from our team of experts.

More than once, I have had a need or request that was answered not just with a fix, but with a permanent improvement of my service. They go out of their way to give me even better than I ask for, without extra charges. RemoFirst makes it as uncomplicated as possible to have employees in multiple countries. This is a great blessing to our business.
Kenny S.
-
Co-CEO
@
Blomberg Music Productions
RemoFirst is an amazing platform, everything is extremely user friendly and easy to use compared to other tools that I have been using in the past. Inna and the team were on point and replying to my questions in a more than timely manner as well as making our life super easy! Great people and platform, I'll highly recommend it to my network.
Hugo D.
-
Business Ops & Strategy Manager
@
Aflorithmic
EORs can be really, really complex and there is so many different grey areas involved. But working with RemoFirst, they're able to make things clear and concise. It's been a fantastic relationship and they partner really well with all the teams that need to be involved in our hiring process.
Leanne T.
-
Manager of HR Business Operations
@
PandaDoc
RemoFirst enables us to compliantly hire and manage employees in countries where we lack an entity, saving time and costs as we scale Creatio globally. They offered the best pricing among all EORs we considered, and the setup process was smooth despite our many questions. The team has been kind and attentive, and the platform is easy to navigate. We’re excited to have completed our onboarding and to be working with RemoFirst!
Olivia H.
-
Global HR Manager
@
Creatio
RemoFirst helps to increase flexibility in the hiring process to ensure remote teams can be successfully onboarded anywhere in the world. Customer service is quick to respond to any queries. Positive onboarding experience. Would recommend to others. Makes hiring smooth and hassle free for remote workers.
Emma T.
-
Program Lead EMEA
@
Trust Lab
RemoFirst ensure to provide an easy and smooth transaction in hiring remote workers across the globe; they will take care of all the nitty gritty part of hiring remote workers without having an entity in a country. They also provide a reasonable pricing that is also appropriate for a startup. What I liked most about RemoFirst is their customer service! Special kudos to our account manager, Victor, who has consistently provided us with speedy and prompt responses from initial contact up to now.
G-Anne B.
-
Recruiter
@
Portcast
RemoFirst enables me to work remotely and stay compliant in my home country. It’s also very helpful for submitting and managing expenses, making it a great addition to my primary HR platform with its admin features. The platform is simple, intuitive, and easy to navigate, with more than adequate functionality for getting things done efficiently.
Martin P.
-
Head of Marketing
@
BetVictor
“We had an entity that was located in a different country that wanted to hire members in the US without affecting the tax status, having RemoFirst help out by being the EOR was the best solution. The setup of the EOR was very easy and we had a dedicated account manger the entire time. Having a dedicated account manager made resolving issues simpler than it would have been otherwise. Nice touch!”
Weston M.
-
Financial Controller
@
Truffle Ventures
When we were first looking into partnerships to support our remote team, the complexity and options were overwhelming. RemoFirst was patient and explained how things work, often answering questions that I know were outside of what they technically do. This made me feel informed as a business owner and showed how the team goes above and beyond. Our team members who we've hired using our Remofirst partnership had glowing things to say about the experience.
Rachel W.
-
CEO
@
Vinebase
I had some details to be clarified with the contract, but the staff was very helpful in helping me sort it out. Also, the laptop delivery arranged by RemoFirst was a breeze! The device arrived the next day!
Jane Ruth A.
-
Client Success Consultant
@
Osome
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