Lerio — Contractor Ops Agent

Partner with Lerio to keep employment in Ireland legally sound — contracts, payroll and statutory benefits handled against the live rule set.

CurrencyPayroll

All compensation is paid in EUR (€). Cross-border funding is converted at the daily rate on the pay date.

Working hoursSchedule

The standard week is 39. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.

Paid leaveTime off

Statutory time off is 25 days, in addition to nationally observed public holidays.

Payment frequencyCadence

Monthly

Minimum wageFloor

The statutory minimum is €12.7. Lerio blocks any contract drafted below the floor.

Tax yearCalendar

The Ireland tax year runs Jan – Dec. Year-end filings are prepared automatically.

Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.

Employee taxes

withheld from gross

Employee Tax

withheld from gross

Income Tax (PAYE)

Description

Tax Rate (%)

For income up to 44,000€

20%

For income part from 44,000€

40%

Pay Related Social Insurance (PRSI)

Tax Rate (%)

All income (no bands)

4.2%

Universal Social Charge (USC)

Description

Tax Rate (%)

Income up to 12,012€

0.5%

12,013€ - 28,700€

28,701€ - 70,044€

70,045€ and above

Employer taxes

on top of gross

Employer Tax

on top of gross

Employer PRSI

Description

Tax Rate (%)

For annual income up to 28,704€ (weekly 552€ and below)

For annual income above 28,704€ (weekly income above 552€ )

11.25%

Auto-Enrolment Pension (My Future Fund)

Description

Tax Rate (%)

For annual income up to 80,000€

1.5%

▲

Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.

You can hire in Ireland through Lerio’s Employer of Record — no local entity required.

●

Ireland is a leading hub for international businesses, especially in technology, pharmaceuticals, finance, and professional services. With its highly skilled, English-speaking workforce and membership in the EU, Ireland provides excellent opportunities for companies looking to expand into Europe.However, setting up a legal entity can be time-consuming and costly due to corporate registration, tax compliance, and local employment law requirements. An Employer of Record (EOR) in Ireland allows companies to hire employees quickly and legally without establishing their own entity. The EOR serves as the legal employer, while the client company manages the employee’s day-to-day work and responsibilities.<h3 class="bn-inline-content">Key Benefits of Using an EOR in Ireland</h3><ul><li>Fast Market Entry – Hire employees in Ireland within weeks instead of months.</li><li>Compliance Assurance – Ensure adherence to Irish employment law, EU directives, and tax regulations.</li><li>Entity-Free Expansion – Avoid the costs and complexity of establishing a subsidiary.</li><li>Reduced Risk – Minimize legal exposure from misclassification or non-compliance.</li><li>Payroll & Tax Management – EOR handles income tax, PRSI (social insurance), and USC (Universal Social Charge) contributions.</li><li>Talent Access – Tap into Ireland’s highly skilled workforce, especially in tech and financial services.</li></ul><h3 class="bn-inline-content">How EOR Works in Ireland</h3>The Employer of Record becomes the official employer and is responsible for:<ul><li>Drafting and maintaining legally compliant employment contracts.</li><li>Managing payroll processing, including tax withholdings (PAYE, USC, PRSI).</li><li>Providing and administering statutory benefits, including pensions, sick pay, and parental leave.</li><li>Ensuring compliance with the Organisation of Working Time Act 1997 and other labor laws.</li><li>Managing employee onboarding, HR, and termination procedures in line with Irish law.</li></ul>The client company retains full control over the employee’s role, performance, and work output.<h3 class="bn-inline-content">Compliance and Employment Regulations in Ireland</h3><ul><li>Working Hours: Standard full-time is 39 hours per week. Overtime is not legally capped but must comply with rest and maximum hour regulations.</li><li>Minimum Wage (2025): €13.50 per hour for adults aged 20 and over. Lower rates apply for younger workers.</li><li>Paid Leave: Employees are entitled to 4 weeks of paid annual leave per year.</li><li>Sick Leave: Employees are entitled to 5 paid sick days per year (increasing to 7 in 2026 and 10 by 2027).</li><li>Public Holidays: 10 paid public holidays per year.</li><li>Parental Leave: 26 weeks of maternity leave, 2 weeks of paternity leave, and 26 weeks of unpaid parental leave.</li><li>Probation Periods: Typically 6 months, extendable to a maximum of 12 months.</li><li>Termination & Notice: Minimum notice periods range from 1 to 8 weeks, depending on length of service.</li><li>Employer Contributions: Employers must pay PRSI (11.05%) on most employee salaries.</li></ul><h3 class="bn-inline-content">Why Choose an EOR in Ireland?</h3><ul><li>Expand into one of Europe’s top business hubs without a local entity.</li><li>Stay compliant with Irish employment law, payroll, and taxation.</li><li>Hire quickly in a highly competitive talent market.</li><li>Reduce administrative and legal risks associated with cross-border hiring.</li><li>Focus on growth and operations, while the EOR manages HR and compliance.</li></ul>An Employer of Record in Ireland provides a streamlined, compliant, and cost-effective way to hire top Irish talent and establish a presence in Europe—without the challenges of setting up a local legal entity.

What Lerio handles

✓

Compliant local contract

Drafted to Ireland labour law, in English and English, with the statutory clauses pre-filled.

✓

Onboarding & payroll setup

Tax registration, social-security enrolment and the first pay cycle, configured in EUR.

✓

Ongoing compliance

Document expiries, minimum-wage changes and Europe regulatory updates watched continuously.

✓

Statutory benefits

Leave, public holidays and mandatory contributions administered automatically.

Typical timeline

via EOR

Day 0

Offer accepted. Candidate details enter Lerio; the contract drafts itself from the Ireland template.

Day 1–3

Contract signed. Local registrations and benefit enrolment begin in parallel.

Day 3–7

Ready to work. Equipment, access and the first payroll run are scheduled.

Monthly

Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.

Statutory benefits in Ireland, plus the supplemental coverage teams usually add.

Mandatory

✓

Health insurance

✓

Extended pension

✓

Education after 5 years of employment

Commonly added

optional

✓

Supplemental coverage

<h3 class="bn-inline-content">Statutory / Mandatory Benefits</h3><ul><li>Paid Annual Leave – Minimum of 4 weeks (20 working days) per year.</li><li>Public Holidays – 9 statutory public holidays (e.g., St. Patrick’s Day, Christmas).</li><li>Statutory Sick Pay (SSP) – Employees are entitled to employer-paid sick leave (increasing gradually from 3 days in 2023 up to 10 days by 2026).</li><li>Maternity Leave – 26 weeks of maternity leave, with an option for an additional 16 weeks unpaid.</li><li>Paternity Leave – 2 weeks.</li><li>Parent’s Leave – 9 weeks (paid by the state).</li><li>Adoptive Leave – 24 weeks paid, plus 16 weeks unpaid.</li><li>Carer’s Leave – Up to 104 weeks unpaid for full-time care of a dependent.</li><li>Redundancy Pay – Statutory redundancy after 2 years of service.</li><li>Pension Contributions – Not mandatory for employers to provide occupational pensions, but many do. </li></ul><h3 class="bn-inline-content">Common Employer-Provided Benefits</h3><ul><li>Health Insurance – Private medical insurance or subsidies.</li><li>Pension Schemes – Employer contributions to occupational pension plans.</li><li>Life Assurance / Income Protection – Coverage in case of illness or death.</li><li>Bonus / Profit-Sharing Schemes – Annual or performance-based bonuses.</li><li>Flexible / Remote Working – Especially popular post-COVID.</li><li>Wellness Programs – Gym memberships, mental health support, wellness allowances.</li><li>Paid Sick Leave (beyond statutory) – Many companies offer more generous coverage.</li><li>Professional Development – Training budgets, tuition reimbursement, certifications.</li><li>Commuter Benefits – TaxSaver commuter tickets, bike-to-work schemes.</li><li>Meal Allowances / Canteen Subsidies – Free or subsidized lunch.</li><li>Extra Paid Leave – For birthdays, volunteering, or long service.</li><li>Stock Options / Equity Plans – Common in tech and multinational companies.</li></ul>

●

Lerio benchmarks each package against live Europe data — open the comp agent to see where an offer lands.