Country Payroll Guide Ireland

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Immedis Ireland

Key Facts

Capital
Dublin
Date format
dd/mm/yyyy
Currency
Euro (EUR)
VAT
the standard rate is 23%

Contributions

Employers

Social Security (PRSI)
Social Security (PRSI) - 11.05%
Total Employment Cost
Total Employment Cost - 11.05%

Employees

Social Security (PRSI)
Social Security (PRSI) - 4%
Universal Social Charge (USC)
Universal Social Charge (USC) - 0.5% to 11%
Total Employee Cost
Total Employee Cost - 15%

Minimum Wage

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

Payroll

Payroll Cycle
Monthly
13th Salary

Not required by law.

Income Tax

Employee Income Tax (1) - Single or widowed, no children
Up to 35,300 EUR - 20%, over 35,500 EUR - 7,060 EUR + 40.00%
Employee Income Tax (2) - Married couple, one household income
Up to 44,300 EUR - 20%, over 44,300 EUR - 8,860 EUR + 40.00%
Employee Income Tax (3) - Married couple, two household incomes
Up to 70,600 EUR - 20%, over 70,600 EUR - 14,120 EUR + 40%

Working Hours

General Working Hours

Must not exceed 48 hours.

Overtime

Overtime can be given as a: standard hourly rate (100%); time and a third (133%); time and a half (150%) or double time (200%).

Leave

Paid Time Off

4 weeks per leave year or 20 days each year.

Public Holidays

9 public holidays.

Sick Days

The employer can decide your own sick leave policy within the company and decide to pay their employees’ while they are off work sick.

Maternity Leave

26 weeks. In addition, an employee is entitled to further leave, known as additional maternity leave up to a maximum of 16 weeks which must commence immediately after the 26 weeks maternity leave.

Paternity Leave

2 weeks.

Parental Leave

18 weeks per child.

Other Leave

Adoption leave: An employee is entitled to a minimum of 24 consecutive weeks’ adoptive leave and an optional 16 weeks’ additional unpaid adoptive leave after the initial adoptive leave ends.

Termination

Termination Process

Employees’ being dismissed from their employment have certain entitlements including notice and pay for annual leave earned but not taken. An employee should be made aware their job will end and provided with a date in the near future when this will come into effect. The length of notice you must give, will depend on the contract of employment.

Notice Period

The amount of notice you must give by law will depend on how long you your employee has been working for you.

Duration of employment: Minimum notice:

  • 13 weeks to 2 years = 1 week
  • 2 years to 5 years = 2 weeks
  • 5 years to 10 years = 4 weeks
  • 10 years to 15 years = 6 weeks
  • 15 years or more = 8 weeks
Severance Pay

For cases of redundancy employees are eligible to receive:

  • two weeks’ pay
  • extra bonus week.
Probation Period

6-12 months.

Visa

Employment Visa

Must have an employment permit to work legally in Ireland.