- Date format
- Euro (EUR)
- the standard rate is 23%
- Social Security (PRSI)
- Social Security (PRSI) - 11.05%
- Total Employment Cost
- Total Employment Cost - 11.05%
- 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
- The minimum wage in Ireland is 10.20 EUR per hour.
- Payroll Cycle
- 13th Salary
Not required by law.
- 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%
- General Working Hours
Must not exceed 48 hours.
Overtime can be given as a: standard hourly rate (100%); time and a third (133%); time and a half (150%) or double time (200%).
- 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
- 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 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
- Employment Visa
Must have an employment permit to work legally in Ireland.