Overview

Capital
Dublin
Currency
Euro (EUR)
Date Format
dd/mm/yyyy

Taxes

Employer

Employer Payroll Tax

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

Employee Payroll Taxes

4.00%
Social Security PRSI
0.50-11.00%
Universal Social Charge (USC)
15.00% Total Employee Cost

Employee Income Tax

Single or widowed, no children:
20.00%
On income up to 35,300 EUR
7,060 EUR + 40.00%
On Income in excess of 35,500 EUR
Married couple, one household income:
20.00%
On income up to 44,300 EUR
8,860 + 40.00%
On income in excess of 44,300 EUR
Married couple, two household incomes
20.00%
On income up to 70,600 EUR
14,120 EUR + 40%
On income in excess of 70,600 EUR
Employer Taxes
3 HIGHEST
3 LOWEST
China
Brazil
Belarus
Ireland
South Africa
Georgia
Macedonia
41.12%
36.8%
34%
11.05%
2%
2%
0%
Employee taxes
3 HIGHEST
3 LOWEST
Romania
Macedonia
Netherlands
Ireland
Georgia
Belarus
Ukraine
45%
28%
27.65%
15%
2%
1%
0%

Minimum Wage

General

The hourly minimum wage in Ireland is based on age:

  • Age 18 – 8.16 EUR per hour
  • Age 19 – 9.18 EUR per hour
  • Age 20 and over – 10.20 EUR per hour
Minimum wage (per month)
$4000
$2663
$2491
$2080
$36.80
$22
$2.33
Geneva
Luxembourg
Australia
Ireland
Angola
Uzbekistan
Venezuela
3 HIGHEST
3 LOWEST

Payroll

Payroll Cycle

Salaries are paid either on a weekly or monthly basis. Employees should be paid by the last day of the month.

13th Salary

There are no provisions in the law regarding 13th salaries.

Working Hours

General

A full-time workweek is 39 hours.  A workweek cannot exceed 48 hours on average over a 4-month period.  

Overtime

Ireland does not have statutory overtime pay, however, is sometimes outlined in a collective bargaining agreement or is negotiated in the employment contract. 

Leave

Paid Time Off

Full-time employees receive four weeks of paid annual vacation, although more leave is possible if it’s within the employee’s contract. However, the employer can decide when annual leave is taken. Paid leave will only carry over if it is agreed upon between the employer and employee.

Vacation days
Public holidays
3 HIGHEST
3 LOWEST
Brazil
Peru
Georgia
Ireland
Malaysia
China
Federal
30
13
43
30
12
42
24
17
41
20
9
29
8
6
14
5
7
12
10
10
Public Holidays

There are 9 public holidays.

Sick Days

No statutory law is in place that requires employees to receive paid sick leave, but employers should decide on their own sick leave policy and enact it in the employees’ contract or terms of employment. Employers must submit a written statement to an employee within two months of employment that provides information on the terms and conditions related to incapacity to work due to sickness or injury.

If an employee is ill during annual leave, they may obtain a medical certificate so the sick days will not count towards annual leave days.

Maternity Leave

Mothers are entitled to 26 (156 days) weeks of maternity leave and can receive an extra 16 weeks of unpaid leave, which begins immediately after the end of maternity leave. Mothers must take at least 2 weeks before the expected birth and at least 4 weeks after. Entitlement for paid leave depends on if the worker has contributed enough so social insurance, as employers are not obligated to pay.  

To receive benefits employees must contribute: 

  • At least 39 weeks of PRSI paid in the 12-month period before the first day of your maternity leave 

or

  • At least 39 weeks of PRSI paid since first starting work and at least 39 weeks of PRSI paid or credited in the relevant tax year or in the tax year immediately following the relevant tax year. 

or 

  • At least 26 weeks of PRSI paid in the relevant tax year and at least 26 weeks PRSI paid in the tax year immediately before the relevant tax year. 

The weekly standard rate is 245.00 EUR.

PAID MATERNITY LEAVE (DAYS)
410
365
365
156
45
30
0
Bulgaria
Serbia
Albania
Ireland
United Arab Emirates
Tunisia
Federal
3 HIGHEST
3 LOWEST
Paternity Leave

2 weeks of paid leave is given during any time within 26 weeks of the birth or adoption.  

Those eligible for paternity leave are: 

  • The father of the child 
  • The spouse, civil partner or cohabitant of the mother of the child 
  • The parent of a donor-conceived child 

To receive benefits an employee must have contributed to social insurance: 

  • At least 26 weeks PRSI paid in the relevant tax year and at least 26 weeks PRSI paid in the tax year immediately before the relevant tax year. 

or 

  • At least 39 weeks PRSI paid since first starting work and at least 39 weeks PRSI paid or credited in the relevant tax year or in the tax year immediately following the relevant tax year. 

or 

  • At least 26 weeks PRSI paid in the relevant tax year and at least 26 weeks PRSI paid in the tax year immediately before the relevant tax year.
Parental Leave

Parents of children age 12 years or younger are entitled to 26 weeks of unpaid leave.

Termination

Termination Process

If an employee has been employed for at least 13 weeks an employer should provide the statutory minimum of 1-week dismissal notice unless stated otherwise within the written contract. If an employee feels the dismissal is unfair, they may ask for a written statement reasoning the dismissal. The statement should be provided within 14 days of the request.  

When employment ends employees shall receive any money owed and a payslip.

Notice Period

Notice should be made by both an employee and employer as follows:   

Duration of Employment  Minimum Notice 
13 weeks-2 years  1 week 
2-5 years  2 weeks 
5-10 years  4 weeks 
10-15 years  6 weeks 
15+ years  8 weeks  

Payment can be made in lieu of notice. 

Severance Pay

When dismissed they have the right to receive wages owed to them for work completed. They are also to receive payment for annual leave earned but not taken. 

Employers are not required to pay severance to employees who have been terminated.  

For cases of redundancy employees are eligible to receive: 

  • two weeks’ pay 
  • extra bonus week 

Redundancy pay is set to a maximum limit of 600 per week. A worker with 5 years of consecutive employment is eligible for 11 weeks redundancy pay.

Probation Period

The probationary period can last from 6 to 12 months.

VAT

General

23% standard rate.

Version History

January 1, 2021
New minimum wage rates come into effect
New payroll contributions come into effect
New personal income tax rates come into effect.
September 1, 2020
Unpaid parental leave increased from 22 weeks to 26 weeks per parent per child under 12 years, or 16 where the child has a disability.

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