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Ireland

Achieve peace of mind knowing Lerio has your HR compliance covered in Ireland.

Hiring in Ireland at a glance

Currency

€ / EUR

Working Hours

40 hours / week

Public Holidays

10 holidays / year

Payment Frequency allowed

The most common payment frequency is monthly.
By law there are no specified payment frequencies. Therefore, weekly and bimonthly also also used

Local Language

English and Irish

Population

5M

Minimum Salary

€12.70 / hour

Tax Year

1st Jan – 31st Dec

Employment Tax

Employee Taxes
  • Universal social insurance: 0.5% – 11%, based on income. See table below
  • Pay-related social insurance (PRSI): 4% if earning more than €352
  • Income tax is calculated based on family status and income amount
  • Up to €33 800: 20%
  • Above €33 800: 40%
  • Pay related social insurance (PRSI):
  • Up to €441 per week: 8.8%
  • Above €441 per week: 11.05%
TAX YEAR
  • Pay related social insurance (PRSI): 8.8% on income up to €441 per week
  • 11.05% on income in excess of €441 a week
Employee Tax rates (if any)

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%

Employer of Record
in Ireland

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.

How Employer of
Record works

  • Company
  • Finds their perfect hire and provides Lerio with all the information required to prepare an employment agreement. For Australia, that includes:

    • Full legal name of prospective employee
    • Employee contact details
    • Employee nationality and residency status
    • Proposed start date
    • Right to work status
    • Job title
    • Working hours
    • Job description and deliverables
    • Salary information
    • Benefit information
    • Intellectual property and confidentiality agreement
    • Terms of termination (e.g. notice period)
    • Probation period
    • EMployee bank details
    • All other company-specific requirements (e.g. non-compete, intellectual property clauses, etc.)

  • Lerio
  • 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.

  • Employee
  • Signs employment agreement and submits required documents.

Umbrella Process

  • Employee
  • Now no longer a prospective employee but simply an official employee, who ensures to keep Lerio updated on any personal information changes.

  • Lerio
  • 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.

  • Company
  • 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.

Employee Benefits

  • Personal retirement savings account (PRSA)
  • There are no mandatory contributions by the employer, just access to a PRSA

Non-mandatory
Employee Benefits

  • Cycle-to-work scheme
  • Private healthcare
  • Extended pension
  • Life insurance
  • Income protection
  • Additional time off

Employee Rights

  • A safe and healthy work environment free from risk
  • Right to disconnect
  • Protection of personal information
  • Protection from discrimination and harassment
  • Right to fair and just dismissal process
  • Whistleblower protection
  • Right to join labour unions

Leave

Paid time off

20 days (8% of total hours worked, capped at 20 weeks). At least 14 continuous days must be taken once a year.

Sick leave

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:

  • 7 days 2025
  • 10 days 2026
Maternity leave

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

Paternity leave

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.

Notice Period: If not specified
  • 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

Probation

Probation periods are not mandatory. There are no minimums or maximums. However, standard practice is 90 days.

What is a work permit in Ireland?

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:

  • The job isn’t on the Department’s Ineligible Occupations List*.
  • The annual salary for the position is at least €30,000 (with some exceptions).
  • The number of non-EU and non-EEA (European Economic Area) employees at your company is below 50%.
  • The employee has a bachelor’s degree or higher; if the annual salary for the job is at least €64,000, they can substitute a bachelor’s degree with extensive relevant experience.
  • Work permits can also be issued to foreign nationals who are sponsored by a company registered in Ireland.

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.

Who needs a work visa in Ireland?

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.

How long does it take to get a work permit in Ireland?

According to the Department of Enterprise, Trade and Employment, work permits in Ireland are processed in about 13 weeks.

Types of work visas in Ireland

There are two main types of work permits in Ireland:

Critical Skills Employment Permits

. 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.

General Employment Permits.

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%.

Application Process for Work Permits in Ireland

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:

  • Employer details, such as your company name, Employer Registered Number, Company Name Registered Number, the numbers of EEA and non-EEA workers you’re currently employing, and the information for a contact person at your company (to name a few).
  • Employee details, such as the employee’s name and passport number. They must also provide proof of their qualifications for the role and details if they were previously employed in Ireland.
  • Details of employment, including information on the job duties and responsibilities, the location of employment, and, importantly, what qualifications and skills are necessary for the role and information on the employee’s employment and educational histories. The length of employment must also be stated here (remember: if the application is for a Critical Skills Employment Permit, the employment contract should last two years or more).
  • Pay details, including the annual salary, the number of hours worked each week, and information on whether any deductions are being taken out and, if so, what they’re for. The employee should confirm whether or not healthcare is being deducted from their paycheck here.
  • A copy of the employee’s passport and one passport photo
  • A statement from Revenue on your company’s monthly statutory return for the last three months
  • A signed copy of the contract of employment
  • Proof a Labour Market Needs Test was conducted (if applying for a General Employment Permit)
  • Registration/pin or license number (if the employee has a job that requires them to be registered with a regulatory agency or with the government)

The application must be signed by both you and the employee before it can be submitted.

What documents are required to apply for Irish work permit and visa?

All applications require the following:

  • Employer details, such as your company name, Employer Registered Number, Company Name Registered Number, the numbers of EEA and non-EEA workers you’re currently employing, and the information for a contact person at your company (to name a few).
  • Employee details, such as the employee’s name and passport number. They must also provide proof of their qualifications for the role and details if they were previously employed in Ireland.
  • Details of employment, including information on the job duties and responsibilities, the location of employment, and, importantly, what qualifications and skills are necessary for the role and information on the employee’s employment and educational histories. The length of employment must also be stated here (remember: if the application is for a Critical Skills Employment Permit, the employment contract should last two years or more).
  • Pay details, including the annual salary, the number of hours worked each week, and information on whether any deductions are being taken out and, if so, what they’re for. The employee should confirm whether or not healthcare is being deducted from their paycheck here.
  • A copy of the employee’s passport and one passport photo
  • A statement from Revenue on your company’s monthly statutory return for the last three months
  • A signed copy of the contract of employment
  • Proof a Labour Market Needs Test was conducted (if applying for a General Employment Permit)
  • Registration/pin or license number (if the employee has a job that requires them to be registered with a regulatory agency or with the government

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.

Employment permits and family members

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.

Can family join employee in Ireland?

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.

Critical Skills Employment Permits (CSEP), researchers on a Hosting Agreement and doctors with Stamp 1H

Your spouse or de facto partner and dependent children can apply to come to Ireland without any waiting period.

All other employment permits

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.

Immigration Rules

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).

Can family member work in Ireland?

Your family’s right to work depends on the type of employment permit you have.

Critical Skills Employment Permits (CSEP), researchers on a Hosting Agreement and doctors with Stamp 1H

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:

  • Employers do not have to satisfy the labour market needs test
  • The dependant can apply for any job vacancy except that of a domestic operative
  • Applications and renewals are free of charge
  • Pay must be at or above the National Minimum Wage

All other employment permits

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.

Other Family members

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

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.

Dependent parents

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

Other family members may, in exceptional or compassionate circumstances, be given permission to join you in Ireland where they are dependent on you.