Ireland

Employment

The employment contract that is most commonly used is contracts of services.

Payroll

Salaries are paid either on weekly or monthly basis. Employees are paid on the last day of the month for work between the first and last day of the month.

HR & Labor

Working Hours: The full time employees work 48 hours a week. Employers are required to give 11 hours break for every 24 hours an employee worked. Overtime is agreed by the employer and employee, there is no official law regarding it.
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Minimum working age: Employees at the age of 14 and 15 can only work under special agreements during school holidays, part time during school year and as part of work experience program. Employees under 18 are not allowed to work late at night.

Immigration

If the employee is not an EEA/EU national, they must obtain a workers permit prior to entering Ireland.

Minimum Wage

The minimum wage is 9.15EUR per hour.

Pension Fund

Employers contribute 8.5% Class A employee PRSI on weekly earnings up to €376 and 10.75% anything above it.

Majority of the workers in Ireland are considered class A workers. If they earn less than 325EUR per week, they are exempt from pension contributions, the employer will contribute on the employee’s behalf. If the employee earns between 325EUR they contribute 4% of the earnings. From 325.01EUR to 424EUR, the employees receive 12EUR credit for PRSI, which means (4% of 325.01 is 14.08EUR – 12.00EUR credit) the employee contributes only 2.08EUR. From there on, the PRSI is calculated by first finding out 1/6th of employee’s earnings above 325.01EUR, then subtracting this from 12EUR credit and calculating 4% charge on the earnings. Finally deducting the PRSI credit from PRSI charge.

Severance Payments

Employee is entitled to receive a payment for the annual leave time that they haven’t taken. There is no official severance payment.

Advance Notice

Advance notice time is agreed with the employer during the hiring process.

Termination Procedure

For an employee who worked 13 weeks to two years -one week's notice. Between two years and up to five years: two weeks' notice.
Between five years and up to ten years: four weeks' notice.
For an employee who worked up to 15 years: six weeks' notice.
For an employee who has worked for 15 years or more: eight weeks' notice.

Sick Days

No official law regarding sick leave, employer can provide the employee with necessary accommodations, however he/she isn’t required to pay for the sick leave.

Public Holidays

There are 9 public holidays

Vacation Days

Employee is entitled to 4 working weeks of vacation per year.

VAT

VAT is 23% standard rate.