Employing in Ireland
The questions every international employer asks about hiring in Ireland
Each section answers one question directly, then points to the deeper guide. Jump to what you need, or read it straight through.
Questions this page answers
1
How do you employ someone in Ireland?
You employ someone in Ireland either by setting up your own Irish company or by hiring them through an Employer of Record that already has one. Either way you need a compliant contract, the employee registered with Revenue for PAYE, and payroll run on or before each pay date. There is no at-will employment here, so the contract and the early paperwork matter more than they do in the US.
Read the step-by-step hiring guide →2
How much does it cost to employ someone in Ireland?
The real cost is the gross salary plus employer PRSI on top, plus any pension contribution and benefits you offer. For most full-time salaries, employer PRSI is 11.25% of pay above €552 a week, rising to 11.4% from 1 October 2026.
Separately, income tax, PRSI and the Universal Social Charge come off the employee’s pay. Revenue collects all of it through PAYE, reported in real time on or before each pay date.
See the full payroll breakdown →3
How long does it take to hire someone in Ireland?
Through an Employer of Record, someone can be employed and working in as little as 24 hours, because the EOR is already a registered Irish employer. Setting up your own Irish entity first usually takes 8 to 12 weeks, once company registration, a bank account and payroll are in place.
4
Do you need an Irish company to employ someone there?
No. You do not need your own Irish company to employ someone in Ireland. You can set one up, which usually takes 8 to 12 weeks once registration, a bank account and payroll are in place, or you can employ through an Employer of Record and have someone working within a day. Your own entity tends to suit a larger, permanent team. An EOR suits a first hire or a small one.
Compare EOR and your own entity →5
Should you hire an employee or a contractor?
If the role is ongoing and the person works under your direction, treat them as an employee, not a contractor. Since the 2023 Karshan Supreme Court decision, Revenue applies a five-step test to working arrangements, and a reclassification can bring back-dated income tax, PRSI and USC. A genuine contractor runs their own business and works for others.
Understand misclassification risk →6
What must an Irish employment contract include?
An Irish employee must receive a written statement of core terms within five days of starting, with fuller written terms to follow. The contract sets pay, hours, leave and notice, and it cannot remove statutory rights. Probation is capped, and reused overseas templates often miss what Irish law requires.
Read the contracts guide →7
How do PAYE, PRSI and USC work?
Ireland runs real-time payroll under PAYE. Three things come off each payslip: income tax (20% up to €44,000 for a single person in 2026, 40% above), PRSI, and the Universal Social Charge. Employer PRSI is paid on top of salary as a direct business cost, and every run is reported to Revenue on or before pay day.
See the full payroll breakdown →8
What is the minimum wage in Ireland?
The national minimum wage in Ireland is €14.15 an hour for workers aged 20 and over from 1 January 2026. Lower age-based rates apply below 20: €12.74 at 19, €11.32 at 18, and €9.91 under 18.
9
What leave are employees in Ireland entitled to?
Full-time employees get a minimum of four working weeks of paid annual leave, plus 10 public holidays. On top of that sit statutory sick pay and family leave: maternity (26 weeks, plus 16 unpaid), paternity, parent’s and parental leave. Most family leave is paid through state benefits rather than by the employer.
10
How does statutory sick pay work?
Employees in Ireland are entitled to five paid sick days in 2026, paid at 70% of normal pay and capped at €110 a day. A medical certificate is required, and the employee needs 13 weeks’ service to qualify. A planned rise beyond five days was paused, so it stays at five for the year.
Read the sick pay guide →11
What are the pension auto-enrolment rules?
My Future Fund, Ireland’s auto-enrolment pension, started on 1 January 2026. Employees aged 23 to 60 earning over €20,000 who are not already in a workplace pension are enrolled automatically. Employer contributions start at 1.5% of pay and rise in stages to 6% over ten years.
Read the auto-enrolment guide →12
How do you end employment in Ireland?
Ending employment in Ireland follows statutory rules. Notice runs from one week to eight, based on length of service. Genuine redundancy pays two weeks per year of service plus one week, capped at €600 a week and tax-free. Unfair dismissal protection usually applies after 12 months, and a fair process matters as much as the reason.
13
Do employees have a right to request remote work?
Employees in Ireland have the right to request remote work under the Work Life Balance Act, not a right to work remotely. The employer must consider a request and respond within a set timeframe. The decision sits with the employer, as long as the process is followed.
Read the remote work guide →14
How can an Employer of Record handle all of this for you?
An Employer of Record employs your team member through its own Irish entity, so you skip the company set-up entirely. The EOR issues the contract, registers the employee with Revenue, runs compliant payroll, and manages the statutory obligations on this page, from leave and sick pay to pensions and notice. You direct the work, and get one named specialist and a single monthly invoice.
See how our EOR service works →Ready to employ someone in Ireland?
Tell us about the role and the timeline. We’ll walk you through how it works, what it costs, and how quickly we can get your person employed and on payroll, without you setting up a company here.