Ireland at a glance
Taxes in Ireland
Employer Contributions
| Contribution | Rate |
|---|---|
| Employer PRSI (up to €552/week earnings) | 9.0% |
| Employer PRSI (above €552/week earnings) | 11.25% |
| Auto-enrollment pension (MyFutureFund, from Jan 2026) | Starting at 1.5% |
| Contribution | Rate |
|---|---|
| Employer PRSI (up to €552/week earnings) | 9.0% |
| Employer PRSI (above €552/week earnings) | 11.25% |
| Auto-enrollment pension (MyFutureFund, from Jan 2026) | Starting at 1.5% |
| Contribution | Rate |
|---|---|
| Pay-Related Social Insurance (PRSI) | 4.2% |
| Income tax (progressive) | 20%–40% |
| Universal Social Charge (USC) — up to €12,012 | 0.5% |
| USC — up to €28,700 | 2% |
| USC — up to €70,044 | 3% |
| USC — above €70,044 | 8% |
Employer of Record in Ireland
How Remote& EOR Works
Remote& acts as the legal employer of your Irish workers — handling payroll, PRSI filings, statutory benefits, and employment contracts while you direct the work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, files PRSI and income tax, administers benefits, ensures legal compliance |
| Employee | Works for your company under a locally compliant Irish contract |
Ask Remi:
"Hire a senior engineer in Ireland — €7,500/month, starting Q3" Remi handles everything: contract, Revenue registration, payroll setup, and MyFutureFund enrollment.
Benefits in Ireland
- Personal Retirement Savings Account (PRSA): Alternative to occupational pension for the first 6 months; no mandatory employer contributions initially
- Auto-enrollment (MyFutureFund): Live since January 1, 2026. Employees aged 23–60 earning over €20k/year without a qualifying pension are automatically enrolled. Employer contributes 1.5% initially, rising to 6% by year 10; state adds 0.5% (rising to 2%)
- Cycle-to-work scheme
- Employee Assistance Programme (EAP)
- Employer pension contributions
- Private health insurance (VHI, Laya, Irish Life)
- Life assurance
- Income protection insurance
- Enhanced maternity, paternity, and adoption leave pay
- Gym membership
- Dental and vision plans
- Stock options / RSUs
- Flexible working arrangements
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 20 working days + 10 public holidays |
| Sick Leave | 5 paid sick days |
| Maternity Leave | 26 weeks paid + 16 weeks optional unpaid |
| Paternity Leave | 2 weeks |
| Parental Leave | 9 weeks paid (€299/week) in child's first 2 years; up to 26 weeks unpaid before age 12 |
Employment conditions
Probation
Should not exceed 6 months. In exceptional circumstances, extendable to a maximum of 12 months total.
Grievance and Disciplinary Procedures
Employers must follow documented written procedures per the Code of Practice on Grievance and Disciplinary Procedures, outlining each stage for addressing complaints and performance issues.
Employee Rights & Protections
Irish workers are entitled to: written employment contract, statement of pay, workplace safety, Right to Disconnect, discrimination protection, personal data protection, unfair dismissal protection, equal rights for part-time and fixed-term workers, whistleblower protection, business transfer protection, union access, and pay transparency.
Payments
End of employment in Ireland
Fair grounds for dismissal include: capability, conduct, capacity, redundancy, statutory restriction, or other substantial reason. Notice periods vary by tenure.
Immediate dismissal without notice is permitted for gross misconduct (e.g., assault, theft, serious policy breaches).
Statutory redundancy entitlement applies after 2 years of continuous employment. No mandatory severance exists for non-redundancy terminations, though notice pay is required.
Frequently asked questions
Four routes: run payroll from HQ for short-term arrangements; engage independent contractors for project-based work; establish an Irish company for direct employment; or use Remote& as Employer of Record. The EOR route is fastest for compliant hiring without a local entity.