Achieve peace of mind knowing Lerio has your HR compliance covered in Ireland.
€ / EUR
40 hours / week
10 holidays / year
The most common payment frequency is monthly.
By law there are no specified payment frequencies. Therefore, weekly and bimonthly also also used
English and Irish
5M
€12.70 / hour
1st Jan – 31st Dec
Income tax
Household | Taxable income | Tax rate (%) | |
Single, surviving civil partner, widowed | €40 000 Balance of income above |
20% 40% |
|
Without children | €40 000 | ||
Single, surviving civil partner, widowed With dependent child | €44 000 Balance of income above €44 000 |
20% 40% |
|
Married/civil partnership in a single income household | €49 000 Balance of income above €49 000 |
20% 40% |
|
Married/civil partnership in a double income househol | €49 000 + €31 000 Balance of income above €49 000 Balance of income above €31 000 |
20% 40% |
Universal social charge
Universal social charge | Universal social charge | ||
€0 - €12 012 | 0.5% | ||
€12 012.01 - €22 920 | 2% | ||
€22 920.01 - €70 044 | 4.5% | ||
€70 044.01 + | 8% | ||
Self-employed income over €100,00 | 11% |
Serving as the formal employer, an Employer of Record takes on the crucial task of ensuring compliance with employment regulations in Australia. This encompasses responsibilities such as payroll processing, tax filing, and the provision of employment contracts in accordance with labour laws.
Finds their perfect hire and provides Lerio with all the information required to prepare an employment agreement. For Australia, that includes:
Prepares the employment agreement and shares with the prospective employee for signing. Requests all additional documents such as identity documents, proof of right to work in Australia, tax information, etc.
Signs employment agreement and submits required documents.
Now no longer a prospective employee but simply an official employee, who ensures to keep Lerio updated on any personal information changes.
Onboards employee to payroll and benefit programs to get started ensuring that salaries are paid every month and benefits are administered. Tax contributions and benefit fees are paid and payslips are provided to the employee.
Lerio provides an invoice and statement to the company for each month.
Receives monthly invoice, reviews and processes. Provides information on whether anything has changed in their relationship with the employee, the employee’s role or the company that will have an effect on the upcoming payroll run.
There are no mandatory contributions by the employer, just access to a PRSA
20 days (8% of total hours worked, capped at 20 weeks). At least 14 continuous days must be taken once a year.
5 paid days at 70% of standard salary and 5 unpaid days.* In addition social insurance have an illness benefit employees can apply for if they’ve been employees for at least 13 weeks.
*Increases planned:
26 weeks paid leave at a percentage of standard salary based on employment history and history of social insurance payments. Payments are capped at €245 per week, paid by social insurance.
An additional 16 days unpaid is available
2 weeks paid leave at a percentage of standard salary based on employment history and history of social insurance payments. Payments are capped at €245 per week, paid by social insurance.
Probation periods are not mandatory. There are no minimums or maximums. However, standard practice is 90 days.
The Department of Enterprise, Trade, and Employment requires foreign nationals who wish to work in Ireland to apply for and obtain a work permit–or employment visa–to legally do so.
In Ireland, it’s necessary to have a job offer before applying for the work permit. Additionally, work permits can only be issued for jobs that meet the following criteria:
Additionally, employers must be able to prove they advertised the position to Irish citizens before deciding to hire a foreign national.
Finally, foreign nationals who wish to work in Ireland need to have a job offer before they can apply for a work permit.
*The government of Ireland wants to ensure Irish citizens are the first choice for open jobs in the country. The Department of Enterprise, Trade, and Employment identifies which professions are experiencing a shortage in the resident labor force and which aren’t. The latter go on the Ineligible Occupations List, which signals that the job is closed to foreign nationals.
Generally, foreign nationals who are non-EEA citizens must obtain a work permit to be legally employed in Ireland.
There are a few exceptions to this rule, however. Most notably, registered students who are foreign nationals and work no more than 20 hours per week during each term may skip the employment visa application process. Foreign nationals who have been granted permission to remain in Ireland as the parent, spouse/partner, or dependent of an Irish or EEA citizen can skip it as well.
Employees who have successfully applied for and renewed their work permits continuously for at least five years may be eligible to apply for Stamp 4 immigration status. These are under the purview of the Department of Justice and, if granted, allow the permit holder to work in Ireland without an employment visa.
When you send an Offer letter to a new hire in Ireland, it should state that the offer is conditional on their being eligible to work in Ireland legally.
According to the Department of Enterprise, Trade and Employment, work permits in Ireland are processed in about 13 weeks.
There are two main types of work permits in Ireland:
. The Critical Skills Employment Permit is for employees whose skills are in short supply in Ireland. The Department of Enterprise, Trade, and Employment maintains a Critical Skills Occupations List to help you and your employee determine whether their job falls into this category.
To be eligible for a Critical Skills Employment Permit, the duration of the employment contract must be two years or more. Additionally, the position must either be on the Critical Skills Occupations List and offer an annual salary of €32,000 or more OR have an annual salary of €64,000 or more and not be on the Ineligible Occupations List. Furthermore, the employee must be qualified for the job; i.e. they either need a degree or equivalent work experience.
The General Employment Permit is open to anyone applying for a job that isn’t on the Ineligible Occupations List and pays at least €30,000 per year.
Before you open up the position to foreign nationals who would apply for the General Employment Permit, your company needs to be registered with Revenue and the Companies Registration Office and already be doing business in Ireland.
Furthermore, you’re required to conduct a Labour Market Needs Test and provide proof to the employee for their General Employment Permit application. Remember: To hire a foreign national with this type of employment visa, the number of non-EU and non-EEA (European Economic Area) employees at your company must be below 50%.
Both the Critical Skills Employment Permit and the General Employment Permit can be applied for using the Employment Permits Online System (EPOS).
All applications require the following:
The application must be signed by both you and the employee before it can be submitted.
All applications require the following:
The Department of Enterprise, Trade, and Employment has created a Critical Skills Employment Permit application checklist and one for the General Employment Permit as well. Make sure to keep these checklists handy during the process.
If you have moved to Ireland to work with an employment permit, your family can apply to join you.
For Critical Skills Employment Permit holders and doctors with a Stamp 1H, family members can join you in Ireland immediately. For General Employment Permits and other employment permits, your family can apply to join you after one year.
Family member means spouse or de facto partner, and dependent children. A de facto partner is a person you are in a committed relationship with that is like a marriage, but you are not married to each other.
Other family members may be allowed to join you in Ireland in limited situations.In most cases, you must be able to show that you can support your family.
If your family are granted a visa (if they need one) to enter Ireland, they may still need their own employment permit to work.
Your family does not have an automatic right to join an employment permit holder in Ireland, unless they are citizens of the EEA (the EU, plus Iceland, Norway and Lichtenstein), the UK or Switzerland.
Immigration Service Delivery (ISD – the Irish immigration authority) has a family reunification policy, which sets out rules for how families from outside the EEA, UK and Switzerland can join people who live in Ireland. The policy includes people who live in Ireland as holders of an employment permit. You can sponsor applications for your family to join you in Ireland if you have an employment permit and satisfy conditions that are set out below.
You do not have to be have been married for a particular period of time. For de facto partnerships, you must be able to show that you have been in the relationship for at least 2 years.
Your spouse or de facto partner and dependent children can apply to come to Ireland without any waiting period.
Your spouse or de facto partner, and dependent children can apply to come to Ireland at the end of a 12 month waiting period. You must be earning enough money to support your family. If you have children, the levels of income that are used for qualifying for Working Family Payment are used to determine if you have the required salary.
If you have no children, then you must earn at least €30,000 per year for your spouse or partner to join you in Ireland.
If your family is from a country that needs a visa to travel to Ireland, each family member must apply for their own visa. You can read guidance on the documents you must provide with the application.
If your family is from a country that does not need a visa, then they can travel to Ireland and present documentation to an immigration officer at the airport or port.
De-facto partners (and their dependent children if relevant) of Critical Skills Employment Permit or Hosting Agreement holders who are from a country that does not need a visa, must apply for pre-clearance before coming to Ireland. A de-facto partner is a person that you are in a committed relationship with that is like a marriage, but you are not actually married.
After arriving in Ireland: Your spouse or de-facto partner and any child aged 16 and over must register and get an Irish Residence Permit (IRP).
Your family’s right to work depends on the type of employment permit you have.
Your spouse or partner can get a Stamp 1G IRP when they register. This gives them the right to work without an employment permit.
Other dependents can apply for a Dependant/Spouse/Partner Employment Permit. This employment permit makes it easier for dependents to access employment because:
Your family member must apply for an employment permit to work. They cannot apply for a Dependent/Spouse/Partner Employment Permit. Instead, they must apply for another category of employment permit. This means the job must satisfy the criteria for the permit.
In general, only spouses or partners, and dependent children (under 18) can join you in Ireland. Children of your spouse or partner (that are not your children) can apply if they are part of your family unit.
Older children (over 18) may be able to join you in Ireland if you can show that they are wholly dependent on you. If they cannot work because of an illness or disability, they should include details in their visa application. Older children who are able to work and support themselves in the country where they live, or have other family members who can support them, are less likely to be approved. The decision is based on the individual circumstances of the applicant.
Your parents, or the parents of your spouse or partner, can only join you in Ireland if you can support them financially. You must have earned more than €60,000 (or €75,000 for 2 parents) after tax and deductions in each of the 3 years before their application.
They must have health insurance, and you must sign a legal undertaking to confirm that you will look after them financially.
If your parent can support themselves financially, they can make an application to come to Ireland without a sponsor with Stamp 0 permission.
Other family members may, in exceptional or compassionate circumstances, be given permission to join you in Ireland where they are dependent on you.
If you have questions - feel free to ask them. We are happy to help our clients.