Hiring in Ireland

A foreign company can hire in Ireland through direct employment or an employer of record, or engage a genuinely independent contractor. Direct employment may require Irish PAYE registration even without an Irish entity. 4dev.com's Contractor Platform is a global contractor platform working with independent contractors in Ireland.

Three ways to hire in Ireland

The right route depends on who employs the person, whether the work is genuinely independent, and whether an employment permit is needed. A foreign company can employ someone directly without an Irish entity, but work performed in Ireland may trigger a PAYE registration duty.

Route	Legal employer	What you pay on top of salary	How you end it
Your own entity	Your Irish entity, or your foreign company where it directly employs and meets its Irish PAYE obligations	12.9% in the qualifying illustration: 11.4% Class A employer PRSI plus a conditional 1.5% MyFutureFund employer contribution	Statutory employer notice is 1–8 weeks after 13 weeks of service, depending on tenure; the contract can require more
Employer of record	The employer of record	The provider’s commercial charge plus applicable employment costs; the charge depends on the arrangement	The employment relationship is ended under the applicable employment terms and Irish rules
Contractor	The contractor’s own business or the individual contractor	The amount and expenses agreed in the services agreement	The agreement’s termination terms apply; employee notice is not the default rule for a genuinely independent engagement

The 12.9% illustration combines 11.4% Class A employer PRSI on weekly pay above €552 with a conditional 1.5% MyFutureFund employer contribution for the scheme’s first three years. The pension component uses an automatic-enrolment profile: an employee aged 23–59 in non-exempt employment who meets the €20,000 yearly pay-reference threshold, with no qualifying pension arrangement or opt-out. Eligible voluntary opt-ins outside those age or pay criteria can also bring an employer contribution after the Authority enrols them and issues a payroll notification. Contributions are subject to an €80,000 annual gross-pay threshold; at or below €552 weekly pay, the reduced employer PRSI rate is 9.15%. The example uses the PRSI rates effective from 1 October 2026, rather than blending the rates that applied during that year.

For direct employment, a foreign employer may need to register and deduct Irish income tax, PRSI and USC for duties performed in Ireland. That tax obligation is separate from permit eligibility. An employment agency cannot obtain a permit to supply a non-EEA worker who will work under another employer’s direction and supervision; an agency licence does not resolve that restriction. Before choosing an EOR structure, identify who will actually direct the work.

The Irish labour market

Start a salary budget with national and sector benchmarks, then account for the role, seniority and location. The preliminary all-sector Q2 2026 mean is €4,536.48 / month; the 2025 all-employment median and Information & Communication median describe different populations. None is a role-specific offer.

Salary reference points

2025 all-employment gross median (€759.21 weekly)	€3,289.91 / month	CSO 2025 administrative earnings
Preliminary Q2 2026 all-sector mean (€1,046.88 weekly)	€4,536.48 / month	CSO Q2 2026 earnings release
2025 Information & Communication gross median (€1,515.67 weekly)	€6,567.90 / month	CSO 2025 administrative earnings

The preliminary quarterly all-sector mean and the two 2025 administrative-data medians measure different groups. The Information & Communication figure is a sector median, not a software-engineer salary proxy. Location also matters: among people usually resident in Dublin, 2025 median weekly earnings were €848.06, compared with €635.29 in Donegal. These are geographic medians, not quotations for a particular city, employer or role.

Registering as an Irish employer, step by step

Register and prepare to report pay to Revenue before the first pay run. This process is separate from incorporating a company with the Companies Registration Office (CRO), and a foreign company may have an Irish PAYE duty for work performed in Ireland. Revenue does not give a total employer-registration duration in the cited material.

Step	What happens	Takes + total
Identify the employing structure	Establish whether a foreign company paying for Irish duties may need to register for PAYE and deduct income tax, PRSI and USC	Trigger depends on the Irish duties; total registration duration is not specified
Register for employer PAYE/PRSI	Use ROS or myAccount; a non-resident company using the paper route uses TR2(FT)	No processing duration specified by Revenue
Set the reporting process	Report pay and tax deductions to Revenue on or before paying the employee	On or before each payment; no separate total applies

Revenue registration, written terms and pay reporting have different triggers, so these deadlines do not establish a total hiring or incorporation time.

Hiring and onboarding

Set the employment and permit route before the start date, and give the employee the required written terms. Assign an owner for Revenue reporting and pension checks, then compare the first payslip with the employment and pension details recorded at the start.

Legal limits before the start date

Give the employee a written core-terms statement within five days of starting and the full written terms within one month. An initial probation period is normally up to 6 months; limited exceptions can extend it to no more than twelve months. Assign responsibility for payroll and the Revenue report due on or before payment before the first pay run.

Onboarding checklist

• Confirm the right-to-work and permit route for the actual role. A Critical Skills route has occupation and qualification conditions alongside its remuneration thresholds, and the sponsoring firm generally needs at least 50% EEA-national employees unless a qualifying startup waiver applies; the General Employment Permit minimum annual remuneration is €36,605 from 1 March 2026.
• Check who will direct and supervise a non-EEA worker. An employment agency cannot obtain an employment permit to supply that worker to a different employer that directs the work, so an agency licence does not answer the permit question.
• Record the employing entity, pay terms and employee details needed for Revenue registration and the on-or-before-payment report.
• Compare any qualifying occupational pension arrangement with the employee’s automatic-enrolment status. The automatic-enrolment rules took effect on 1 January 2026 and can apply to a non-exempt employee aged 23–59 who meets the €20,000 annual threshold, while qualifying pension coverage can make the employment exempt.
• Assign one owner to compare the participation notice, existing pension membership and first payslip, then correct the employment or pension record through the appropriate process if they do not match.

When does a work permit affect the hire?

Check permit eligibility against the worker’s immigration position, occupation, remuneration, sponsor and actual direction of the work. A foreign employer’s Irish PAYE duty does not establish that its proposed permit structure is available.

For Critical Skills permits, Schedule 8 of the Employment Permits (Amendment) (No. 5) Regulations 2025 sets €40,904 from 1 March 2026 for listed employments where the applicant has a qualification under Regulation 27(1)(a) or (b). The Department’s permit page describes the degree-level category as strategically important occupations and lists over €68,911 for other eligible occupations. At least 50% of the sponsoring firm’s employees generally must be EEA nationals, subject to a qualifying startup waiver. The General Employment Permit minimum annual remuneration is €36,605 from 1 March 2026. Occupation and other conditions still depend on the permit route.

If an employment agency assigns a non-EEA worker to another employer that directs and supervises the work, Department guidance says the agency cannot obtain the permit. That restriction does not cover every EOR arrangement or non-EEA hire. It makes actual supervision and the direct employer-employee relationship central to the route decision.

For 2027 planning, the Department’s remuneration roadmap marks the standard General Employment Permit and degree-level Critical Skills thresholds as to be determined following annual review and indexation. Until a final 2027 euro threshold and implementing instrument are published, use the current 2026 figures for present decisions and check the final schedule before setting a 2027 hiring budget.

Minimum wage in Ireland

The adult national minimum wage is €14.15 / hour from 1 January 2026. The Wage Order also specifies permitted board and lodging allowances. For a worker outside the adult category, check the applicable statutory rate separately.

Adult national minimum wage, from 1 January 2021	€10.20 / hour	National Minimum Wage Order 2020
Adult national minimum wage, from 1 January 2022	€10.50 / hour	National Minimum Wage Order 2021
Adult national minimum wage, from 1 January 2023	€11.30 / hour	National Minimum Wage Order 2022
Adult national minimum wage, from 1 January 2024	€12.70 / hour	National Minimum Wage Order 2023
Adult national minimum wage, from 1 January 2025	€13.50 / hour	National Minimum Wage Order 2024
Adult national minimum wage, from 1 January 2026	€14.15 / hour	National Minimum Wage Order 2025

These are enacted adult rates. For 2026, pay may include a board allowance of €1.27 per hour worked, or lodging of €33.42 per week or €4.77 per day, within the Wage Order’s terms.

Taxes and contributions

An Irish employee’s deductions combine income tax, USC and employee PRSI; the employer separately budgets Class A PRSI and, where applicable, MyFutureFund. For 2026, income tax rates are 20–40%, and the standard-rate band for a single person without qualifying children is €44,000.

USC is 0.5% on the first €12,012, 2% on the next €16,688, 3% on the next €41,344 and 8% on the balance; income below €13,000 is exempt. From 1 October 2026, ordinary Class A employee PRSI is 4.35% above the exemption, with a tapered credit between €352.01 and €424 weekly. On the employer side, Class A PRSI is 11.4% above €552 weekly pay and 9.15% at or below that threshold.

What an employee actually costs you

The table applies the 12.9% combination to three salary reference points. Each scenario assumes weekly pay above €552 and an employee meeting the automatic-enrolment criteria: aged 23–59 on the last day of the pay reference period, in non-exempt employment, with no qualifying occupational pension or opt-out. The earnings test is total gross pay across all employments, including exempt employments: at least €20,000 for a yearly reference period, adjusted proportionately for a shorter or longer one. The 1.5% MyFutureFund contribution applies in the scheme’s first three years and is subject to the €80,000 annual gross-pay threshold.

An employee outside the automatic age or pay criteria may apply to opt in if they are not already a participant, are at least 18 and below pensionable age, and work in non-exempt employment. An opted-out participant may separately apply to re-enrol while below pensionable age and in non-exempt employment. If the Authority accepts the application and issues the employer a payroll notification, the employer must calculate and pay its contribution for the contributing participant. These opt-in cases are outside the three examples below.

Salary reference point	Gross monthly	Employer PRSI	MyFutureFund	Total monthly cost	Total annual cost	Source
2025 all-employment median	€3,289.91	€375.05	€49.35	€3,714.31	€44,571.72	CSO 2025 administrative earnings
Preliminary Q2 2026 all-sector mean	€4,536.48	€517.16	€68.05	€5,121.69	€61,460.28	CSO Q2 2026 earnings release
2025 Information & Communication median	€6,567.90	€748.74	€98.52	€7,415.16	€88,981.92	CSO 2025 administrative earnings

All three salaries are below €80,000 annually. The annual totals extend the October 2026 monthly assumptions across twelve months; they are not actual blended 2026 payroll totals. Costs above the pension threshold require a separate calculation.

Check the first payslip against pension membership

Assign one person to compare the automatic-enrolment participation notice, any qualifying occupational pension arrangement and the first payslip. If the records differ, that person can route the correction through the appropriate employment or pension process and answer the employee’s question. This check does not decide whether someone should opt out.

the new scheme will trigger a lot of queries from staff who may not understand why their wages have gone down

— Aidan Clifford, advisory services manager, ACCA Ireland

Clifford made the observation in an ACCA interview before the scheme launched. Assign someone to explain the first payslip and handle any correction; the quote does not establish how difficult a correction will be.

Working time and overtime

Plan the schedule around the 48-hour average working-week limit and the applicable rest and break entitlements. The ordinary averaging period is four months; qualifying circumstances can allow six or twelve months.

Maximum average working week	48 hours; ordinarily averaged over four months, with qualifying six- or twelve-month periods	WRC: Working Hours & Breaks
Daily and weekly rest	11 consecutive hours in each 24-hour period; 24 consecutive hours each seven days following daily rest	WRC: Working Hours & Breaks
Breaks	15 minutes after more than 4.5 hours; 30 minutes after more than six hours, which can include the first break	WRC: Working Hours & Breaks
Sunday working	If Sunday work is not already reflected in pay: allowance, increased rate, paid time off, or a combination	Organisation of Working Time Act 1997, section 14

Assess a busy week over the applicable averaging period, while still providing the required daily and weekly rest and breaks. The cited working-time rules do not establish a statutory right to payment for breaks.

Irish law does not provide a universal statutory overtime premium. Set any overtime rate and approval process in the employment terms, and keep the actual schedule within the working-time and rest rules.

Leave, sick pay and parental leave

Record annual leave, public-holiday benefit, sick leave and family leave separately. Each has its own eligibility conditions, and the length of leave alone does not establish who funds it.

Annual leave	4 weeks for an employee working at least 1,365 hours in the leave year; alternatives are one-third of a week per month with at least 117 hours, or 8% of hours worked, capped at four weeks	WRC: Annual Leave
Public holidays	10 days each year; Good Friday is not a public holiday	WRC: Public Holidays
Public-holiday benefit	Employer selects a paid day off, paid day off within a month, extra annual leave or extra pay; full-time workers have immediate entitlement, while part-time workers need 40 hours in the preceding five weeks	WRC: Public Holidays
Statutory sick leave	Five paid days per calendar year; 70% of usual daily earnings up to €110 per certified day, after 13 weeks’ continuous service	Sick Leave Days Order 2024; WRC: Sick Leave
Maternity leave	26 consecutive weeks, with up to 16 further weeks of additional maternity leave	Maternity Protection Act 1994, revised
Paternity leave	Two continuous weeks for a relevant parent	Paternity Leave and Benefit Act 2016
Parental leave	26 working weeks for each eligible parent	Parental Leave Act 1998, revised section 6
Parent’s Leave	Nine weeks for each relevant parent within the first two years after birth or adoption placement	WRC: Parent’s Leave

For statutory sick leave, retain the medical certificate and check the service requirement before applying the payment cap. For a public holiday, the employer chooses among the statutory benefits; the entitlement is not automatically an additional day off on that date.

Maternity, paternity, parental leave and Parent’s Leave have different periods and conditions. Check the applicable funding or benefit rules for each before budgeting; their leave entitlements alone do not establish a general employer-funded amount.

Termination: notice and payments

The statutory employer notice floor is 1–8 weeks after 13 weeks of service, depending on tenure; a contract can require more. If the job genuinely no longer exists, assess statutory redundancy separately. Other dismissal consequences depend on the facts and right involved.

Employer notice: 13 weeks to under two years’ service	One week	Minimum Notice Act 1973, section 4
Employer notice: two to under five years	Two weeks	Minimum Notice Act 1973, section 4
Employer notice: five to under ten years	Four weeks	Minimum Notice Act 1973, section 4
Employer notice: ten to under fifteen years	Six weeks	Minimum Notice Act 1973, section 4
Employer notice: fifteen years or more	Eight weeks	Minimum Notice Act 1973, section 4
Employee notice	At least one week after 13 weeks’ continuous service	Minimum Notice Act 1973, section 6
Statutory redundancy eligibility	Generally at least 104 weeks in fully insurable employment; the job must no longer exist	DETE: Collective Redundancy Rights and Remedies handbook
Statutory redundancy amount	Two weeks’ pay per year of service over age 16, plus one bonus week; weekly pay capped at €600	DETE: Collective Redundancy Rights and Remedies handbook

Redundancy requires the qualifying service, insurance and job-loss conditions; it is not due on every termination. Apply the €600 weekly cap only after checking those conditions, and calculate contractual notice separately. Ordinary dismissal and protected-leave claims depend on the right and facts involved, so they have no fixed payment that can be added to every termination budget.

Recent changes that affect Irish payroll

The 2026 changes below are in effect. Budget 2027 measures and the next permit-salary step have different legal statuses, so their announced amounts cannot all be used in current calculations.

• 1 January 2026 — MyFutureFund began. The automatic-enrolment regulations commenced, with a 1.5% employer contribution and matching 1.5% participant contribution for years 1–3. Automatic enrolment covers qualifying employees aged 23–59 in non-exempt employment who meet the €20,000 annual-pay threshold; qualifying pension coverage, an opt-out and the €80,000 contribution cap can change the result. Eligible voluntary opt-ins outside the automatic age or pay criteria can also require employer contributions after Authority notification. The 1.5% introductory rate continues through 2028, so there is no separate 2027 pension-rate increase. Automatic Enrolment Retirement Savings System Act 2024; Automatic Enrolment Retirement Savings System Regulations 2025.
• 1 March 2026 — the General Employment Permit minimum remuneration became €36,605. This is the current general-permit figure; the applicable permit type, occupation and other conditions still matter. DETE: Government unveils gradual employment-permit salary-threshold increases.
• 29 June 2026 — contractual-retirement-age rules commenced. An eligible employee facing a contractual retirement age below State pension age may notify the employer that they do not consent to retire at that age. An employer that intends to enforce the age must provide a reasoned written reply within one month, but the rule remains subject to the Act’s eligibility and objective-justification conditions. Employment (Contractual Retirement Ages) Act 2025; S.I. No. 247/2026; DETE retirement-age announcement.
• 1 October 2026 — Class A PRSI rates changed. The standard employer rate is 11.40% for weekly pay above €552, and the reduced rate is 9.15% at or below €552. The cost examples apply the October rate across twelve months as a model, rather than the actual mix of rates paid during 2026. KPMG Ireland: Budget 2027: Tax rates and credits.
• 2027 — announced or proposed payroll measures. Budget 2027 announced an adult minimum wage of €14.94 per hour and an increase in the higher-rate employer-PRSI boundary from €552 to €600 per week. Until the final National Minimum Wage Order and boundary instrument are issued, the operative 2026 figures remain the basis for current calculations. The proposed tax package, including a €46,500 single-person standard-rate cutoff and €125 increases to the Personal, PAYE and Earned Income Tax Credits, also requires legislation.
• 1 October 2027 — a separate legislated PRSI rate step. The scheduled standard Class A employer rate is 11.55%, and the reduced rate is 9.30%. Budget 2027 announced a €600 weekly boundary, but its final instrument is still needed; do not use the October rates in a January 2027 calculation. Social Welfare (Miscellaneous Provisions) Act 2024; KPMG Ireland: Budget 2027: Tax rates and credits.
• January 2027 permit planning — no final euro threshold. The Department’s December 2025 remuneration review leaves the standard General Employment Permit and degree-level Critical Skills thresholds to annual review and indexation, without final 2027 euro amounts. Use the current 2026 figures until a final 2027 salary schedule and implementing instrument are published. DETE: Employment Permits Minimum Annual Remuneration review, 2025.

What a mistake costs and who pays

The exposure depends on the obligation breached and who is responsible. The table gives the amounts or remedies specified for each case.

Party	Risk	Amount
Employment-agency operator	Operating without a licence where one is required	On summary conviction, up to €2,500; for a continuing offence, a further fine up to €1,000 per day. WRC: Employment Agencies
Employer	Failing to keep accurate statutory sick-leave records for four years	On conviction, up to €2,500. WRC: Sick Leave
Employer	Breach of statutory sick-leave entitlement	A WRC adjudicator, or the Labour Court on appeal, may award up to four weeks’ remuneration. WRC: Sick Leave
Engaging business	A contractor engagement is reclassified as employment for tax	The business must operate PAYE, including income tax, USC and PRSI. Revenue says tax, interest and behaviour-dependent penalties may apply; there is no universal reclassification fine. Revenue: Determining employment status; Revenue: Annual Report 2025

The agency fine concerns unlicensed operation where a licence is required. The sick-leave award is a maximum for breach of that entitlement; it is not an automatic payment for every absence or payroll error.

A Revenue tax finding and an employment-rights claim require separate assessments. A tax reclassification does not itself confer employment rights, although it may be relevant evidence in a later claim. The Irish contractor guide sets out the worker-status framework and engagement facts to test.

it would certainly be a factor taken into account in the event of an employment-rights claim before the Workplace Relations Commission

— Deirdre Malone, head of employment law, EY Ireland, Law Society Gazette, 15 September 2025

Whether a separate employment-rights claim succeeds, and any remedy, depend on the right and the facts.

Questions people actually ask

Can a foreign company hire in Ireland without setting up an Irish company?

Yes, but a foreign employer paying for duties performed in Ireland may still have to register for Irish PAYE and deduct income tax, PRSI and USC. Revenue provides employer registration through ROS or myAccount, with TR2(FT) available for a non-resident company using the paper route; pay and deductions must be reported on or before payment.

What does an Irish employee cost beyond salary?

For ordinary Class A employment, employer PRSI is 11.40% on weekly pay above €552 and 9.15% at or below it. The 12.9% illustration adds 1.5% MyFutureFund for an employee meeting the automatic-enrolment age and pay criteria: aged 23–59, earning at least €20,000 annually, with no qualifying occupational pension or opt-out; pension contributions are capped at €80,000 of annual gross pay. Eligible employees outside those age or pay criteria may also opt in and trigger an employer contribution after Authority notification.

What is Ireland’s minimum wage per hour, and is it changing in 2027?

The adult national minimum wage is €14.15 per hour from 1 January 2026. Budget 2027 announced €14.94 per hour for 2027; until the final National Minimum Wage Order is issued, the operative rate remains €14.15.

Is €70,000 a good salary for a role in Ireland?

Annualised on the same basis, €70,000 is above the 2025 all-employment median and the preliminary Q2 2026 all-sector mean. The salary table gives their monthly equivalents (€3,289.91 and €4,536.48); neither is a role-specific answer. The 2025 Information & Communication median was €6,567.90 per month, while geographic weekly medians were €848.06 in Dublin and €635.29 in Donegal. Compare the role, seniority and location before judging an offer.

Can an EOR sponsor a non-EEA worker who works under our supervision?

An employment agency cannot obtain an employment permit to supply a non-EEA worker to another employer that directs and supervises the work. Check the actual supervision and contract structure before choosing the model; the Irish EOR guide explains the wider arrangement.

What is the 50/50 employment-permit rule?

For a Critical Skills Employment Permit, at least 50% of the sponsoring firm’s employees generally must be EEA nationals. A qualifying startup may receive a waiver, so this is a sponsor-level condition rather than a universal rule for every Irish employer or permit type.

Is it legal to work 60 hours a week in Ireland?

The statutory ceiling is an average 48-hour working week, ordinarily calculated over four months, with six- or 12-month averaging available in qualifying circumstances. A single 60-hour week therefore cannot be assessed in isolation: the applicable averaging period, 11 consecutive hours’ daily rest, weekly rest and the 15- and 30-minute break triggers still matter.

Does an employee get Good Friday as a public holiday?

No. Ireland has 10 public holidays, and Good Friday is a normal working day rather than one of them. For an actual public holiday, the employer chooses a paid day off, a paid day off within a month, an additional day of annual leave or an additional day of pay.

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