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Employer of Record Ireland: Legal Compliance Guide

Grow your team in Ireland

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Key takeaways

  • Ireland’s minimum wage is EUR 14.15 per hour (about USD 16.50) since 1 January 2026, under the National Minimum Wage Act 2000 (as of September 2026)
  • Employer Pay Related Social Insurance (PRSI) Class A is 11.25% on weekly pay above EUR 552 (about USD 645), rising to 11.4% in October 2026, under the Social Welfare Consolidation Act 2005, per Citizens Information (as of September 2026)
  • Employers must give core terms within five days and full terms within two months, under the Employment (Miscellaneous Provisions) Act 2018, in force since March 2019 (as of September 2026)
  • Statutory sick pay is five days at 70% of pay, capped at EUR 110 (about USD 129), under the Sick Leave Act 2022, effective since January 2023 (as of September 2026)
  • Auto-enrollment pension My Future Fund launched 1 January 2026, with employers contributing 1.5% of gross salary rising to 6%, under the Automatic Enrolment Retirement Savings System Act 2024, per MyFutureFund (as of September 2026)
  • Statutory annual leave is four weeks (20 days) minimum plus ten public holidays, under the Organisation of Working Time Act 1997 (as of September 2026)

Hire Irish Employees and Access the EU Without a Local Entity

An Employer of Record (EOR) in Ireland employs your staff through a locally registered entity, managing payroll, social insurance contributions, and compliance with Ireland’s labour code, with no requirement for the hiring company to establish a local entity.

Key facts for employers hiring in Ireland:

  • Employer social contributions in Ireland total approximately 11.15% of gross salary (PRSI Class A: 11.05%; National Training Levy: 0.1%), managed and remitted automatically by the EOR on behalf of the employer. From 1 October 2026, the employer PRSI rate rises to 11.4% for earnings above €552/week, per Citizens Information.
  • Ireland is the EU’s primary English-speaking tech hub. US and UK companies use it as a gateway to the European market, hiring through an EOR to establish a compliant presence without registering an Irish entity.
  • Multiplier operates through owned entities in 150+ countries including Ireland, with no partner relay, a flat monthly fee with no hidden charges, and onboarding typically completed in 24 to 72 hours in supported markets.
  • Employment contracts in Ireland: written statement of core terms required within 5 days of starting; full Terms of Employment required within 2 months, per the Employment (Miscellaneous Provisions) Act 2018.
  • The national minimum wage in Ireland is €14.15 per hour from 1 January 2026, per gov.ie.

Hire employees in Ireland with Multiplier EOR

Multiplier acts as the legal employer of record in Ireland, employing your staff through its own locally registered entity. Multiplier manages employment contracts, payroll, PRSI and USC contributions, statutory benefits, tax filings, onboarding, and ongoing compliance, all without you needing to register an Irish company or subsidiary.

For US and UK companies in particular, Ireland is not just a hiring destination. It is an EU market entry point. English-speaking, common law-based, with a 12.5% corporate tax rate and deep talent pools in technology, pharmaceuticals, and financial services, Ireland gives international employers a compliant foothold inside the EU single market. Multiplier’s employer of record services make that entry fast, with onboarding completed in as few as 24 to 72 hours in supported markets.

Book a demo to see how Multiplier can hire your first Irish employee this week.

Ireland hiring at a glance

Detail

Info

Capital

Dublin

Currency

Euro (EUR)

Official language

Irish and English

Standard working week

48 hours maximum (Organisation of Working Time Act), standard 39 to 40 hours

Payroll frequency

Monthly or fortnightly

Minimum wage

€14.15/hour (from 1 January 2026)

Annual leave

4 weeks (20 days) minimum

Public holidays

10 per year

Employer PRSI contribution

11.05% (Class A, earnings above €552/week); 9% below that threshold

Employee PRSI contribution

4.2% (Class A, from 1 January 2026; rising to 4.35% from 1 October 2026)

Main labour authority

Workplace Relations Commission (WRC)

Sources: Citizens Information, gov.ie Minimum Wage, Revenue Commissioners, KPMG Budget 2026.

What is an Employer of Record in Ireland?

An Employer of Record in Ireland is a locally registered company that becomes the legal employer of your workers in Ireland. It handles payroll, PAYE tax filings, PRSI and USC contributions, employment contracts, and statutory compliance under Ireland’s labour law framework. Your company directs the employee’s day-to-day work and business objectives.

The key distinction from setting up a local entity: an EOR can have an employee working in Ireland within 24 to 72 hours in supported markets. Setting up an Irish limited company through the Companies Registration Office (CRO), registering for employer tax with Revenue, and getting business banking in place typically takes 2 to 4 months and costs €8,000 to €25,000 before the first hire starts.

For companies testing the Irish market, making their first 1 to 10 hires, or using Ireland as an EU beachhead, the EOR vs local entity comparison is the decision to make first.

Ireland as your EU gateway

No competitor EOR page makes this explicit: Ireland is the only English-speaking country in the eurozone. For US and UK companies that want EU market access without navigating a new language, legal system, or currency, Ireland is the practical first choice. Hiring through an EOR in Ireland gives you a compliant, Revenue-registered employment structure inside the EU single market without entity registration, with talent that communicates and contracts in English, and with common law employment protections that are familiar to US and UK legal teams.

Key compliance obligations when hiring in Ireland

Employment contracts

All employees in Ireland are entitled to a written statement of their core terms of employment within 5 days of starting work, covering job title, start date, pay, working hours, and leave entitlement. A full Terms of Employment document covering all statutory terms must follow within 2 months, per the Employment (Miscellaneous Provisions) Act 2018.

Contract types include indefinite-term contracts, fixed-term contracts, and specified purpose contracts. Fixed-term employees who have been employed continuously for 4 or more years have the right to be treated as permanent employees, per the Protection of Employees (Fixed-Term Work) Act 2003.

Probation periods are common and legally permitted. The Employment (Amendment) Act 2023 limits probation to 6 months, extendable to 12 months in exceptional circumstances with Revenue approval.

Social insurance and payroll contributions

Ireland’s PRSI (Pay Related Social Insurance) and USC (Universal Social Charge) are the two mandatory payroll deductions that every employer must calculate and remit correctly. The rates below apply from 1 January 2026, per Citizens Information and KPMG Budget 2026.

PRSI contribution rates (Class A, January to September 2026)

Contribution type

Rate

Threshold

Employer PRSI

9.0%

Weekly earnings up to €552

Employer PRSI

11.05%

Weekly earnings above €552

National Training Levy

0.1%

All earnings

Employee PRSI

4.2%

All earnings (Class A)

From 1 October 2026, both employer and employee PRSI rates increase by 0.15%, per the PRSI Roadmap: employer rate rises to 9.15% or 11.4% (above €552/week); employee rate rises to 4.35%.

USC bands (2026), per Revenue Commissioners

Income band

USC rate

Up to €13,000

Exempt

€13,001 to €12,012

0.5%

€12,013 to €28,700

2%

€28,701 to €70,044

4%

Above €70,044

8%

The 2% band threshold increased from €27,382 to €28,700 from 1 January 2026, per payroll.org.

Income tax operates at two rates: 20% (standard rate) and 40% (higher rate). The standard rate cut-off point for a single person is €44,000 for 2026.

Termination and notice periods

Statutory minimum notice periods in Ireland are set by the Minimum Notice and Terms of Employment Act 1973:

  • 13 weeks to 2 years of service: 1 week
  • 2 to 5 years: 2 weeks
  • 5 to 10 years: 4 weeks
  • 10 to 15 years: 6 weeks
  • Over 15 years: 8 weeks

The Unfair Dismissals Act 1977 applies to employees with at least 2 years of continuous service. Employees with less than 2 years cannot bring an unfair dismissal claim (with limited exceptions for discriminatory dismissal). Redundancy pay is calculated at 2 weeks’ pay per year of service plus 1 bonus week, subject to a weekly earnings cap of €600, for employees with 2 or more years of continuous service.

Working hours and overtime in Ireland

The Organisation of Working Time Act 1997 sets Ireland’s working time framework, per gov.ie:

  • Maximum average working week: 48 hours (averaged over 4 months for most sectors, 6 months for some)
  • Daily rest: minimum 11 consecutive hours per day
  • Weekly rest: minimum 24 consecutive hours per week
  • Rest breaks: 15 minutes for shifts over 4.5 hours; 30 minutes for shifts over 6 hours
  • Overtime: there is no statutory overtime rate in Ireland. Overtime pay is a matter for the employment contract or collective agreement. Standard market practice is time-and-a-half for weekday overtime and double time for Sundays and public holidays.

Leave and employee benefits in Ireland

Leave type

Statutory entitlement

Annual leave

4 weeks (20 days) per year, or 8% of hours worked for part-time employees

Public holidays

10 days per year

Maternity leave

26 weeks basic, plus optional 16 weeks additional (unpaid)

Paternity leave

2 weeks paid

Parental leave

9 weeks per parent per child (unpaid, up to the child’s 12th birthday)

Sick leave

5 days per year at 70% of normal daily wage, capped at €110/day (Sick Leave Act 2022), per doconcall.ie

Redundancy pay

2 weeks per year of service plus 1 bonus week (capped at €600/week)

Pension (auto-enrolment)

Mandatory from 2026 under “My Future Fund”: employer contributes 1.5% of gross salary initially, rising to 6% over 10 years, per payroll.org

Sources: Citizens Information, gov.ie, Sick Leave Act 2022.

Ireland’s auto-enrolment pension scheme (“My Future Fund”) launched on 1 January 2026. Employers must automatically enrol eligible employees not already in a qualifying pension scheme. Initial employer contribution is 1.5% of gross salary, matched by the employee, with the state contributing €1 for every €3 the employee puts in. This rises gradually to 6% employer contribution over 10 years.

EOR vs setting up an entity in Ireland

 

EOR

Entity (subsidiary)

PEO

Contractor

Best for

First hires, market testing, EU entry without entity

Long-term, large-scale Irish operations

Requires existing Irish entity

Short-term, genuinely independent project work

Requires local entity?

No

Yes

Yes

No

Compliance responsibility

EOR assumes full statutory liability

Your company bears full liability

Shared with PEO

Your company carries misclassification risk

Speed to hire

24 to 72 hours

2 to 4 months

Several weeks after entity setup

Days, but with reclassification risk

Approximate cost

Flat monthly EOR fee per employee

€8,000 to €25,000 setup plus ongoing accounting, payroll, and legal costs

Service fee on top of payroll; entity required

Lower upfront; high liability exposure

The employer of record cost comparison is straightforward for first-entry hiring: one predictable monthly fee versus months of entity setup and an ongoing administrative infrastructure before the first employee starts.

For a full comparison of all options, see the EOR vs PEO breakdown.

Why choose Multiplier as your Ireland EOR

Owned entity in Ireland: no partner relay

Multiplier employs directly through its own locally registered entity in Ireland. No third-party relay, no split accountability. When compliance issues arise, PRSI filings need correction, or a termination calculation needs reviewing, one team is responsible. That structural fact separates Multiplier from providers who sign you up and then subcontract the actual employment to a local partner. In a market with real-time PAYE reporting obligations to Revenue, the difference between direct ownership and a partner relay is where compliance liability lives.

Predictable total cost

Flat monthly fee per employee. No onboarding fees, no termination fees, no FX markup on payroll. The employee cost calculator shows total employer cost including PRSI, USC, and the new auto-enrolment pension contribution before you make an offer. Competitors observed charging FX markups of 5 to 13% without upfront disclosure. Multiplier communicates FX pricing before payroll runs, not on invoices.

HRIS integrations that remove manual work

Multiplier connects via API to Workday, BambooHR, HiBob, Personio, and UKG. No manual data re-entry across systems. In-cycle payroll changes are supported with no waiting for the next cycle.

Multiplier is rated #1 on G2 for three consecutive quarters (4.7/5, 1,200+ reviews). A dedicated Customer Success Manager is assigned to every account, with 24/7 human support and a 2-minute response SLA.

Book a demo to see Multiplier’s Ireland hiring workflow and get a full cost breakdown for your specific role.

You can also explore ireland payroll and ireland employment laws for deeper country-level detail.

What is an Employer of Record (EOR) in Ireland?

An Employer of Record in Ireland is a third-party company that legally employs workers on your behalf. It manages employment contracts, payroll, taxes, and statutory contributions like PRSI and USC, while ensuring compliance with Irish labor laws as you manage the employee’s daily work.

Why should companies use an Employer of Record in Ireland?

Companies use an EOR in Ireland to hire employees without setting up a local entity. It helps reduce time-to-market and operational complexity while ensuring compliance with local employment and payroll regulations.

Yes, using an Employer of Record service is legal in Ireland when structured correctly. The EOR acts as the legal employer and ensures compliance with Irish employment laws and Workplace Relations Commission (WRC) regulations.

What employment responsibilities does an EOR handle in Ireland?

An EOR in Ireland handles employment contracts, payroll processing, PAYE tax filings, PRSI and USC contributions, statutory benefits, and employee onboarding and offboarding in compliance with Irish regulations.

Who manages compliance with Irish labor laws when using an EOR?

The Employer of Record is responsible for ensuring compliance with Irish labor laws, including regulations under the Organisation of Working Time Act, payroll requirements, and statutory employee benefits.

Can an Employer of Record manage payroll in Ireland?

Yes, an Employer of Record manages end-to-end payroll in Ireland, including salary payments, PAYE tax deductions, PRSI and USC contributions, pension-related obligations, and compliance with Revenue Commissioners’ requirements.

What mandatory benefits must employers provide in Ireland?

Employers in Ireland must provide statutory benefits such as paid annual leave, public holidays, statutory sick pay, maternity and paternity leave, redundancy pay, and pension contributions, including auto-enrolment schemes.

How quickly can companies hire employees in Ireland using an EOR?

Hiring through an Employer of Record in Ireland can typically be completed within weeks once candidate details are finalized, without delays from entity registration, VAT filings, or business banking approvals.

What is the best EOR in Ireland?

A top-tier EOR in Ireland should offer strong expertise in Irish employment laws, transparent pricing, reliable payroll and HR support, and compliance with PAYE, PRSI, and WRC regulations. Multiplier meets these criteria by combining compliance expertise with a seamless global hiring experience.

Is an Employer of Record suitable for long-term hiring in Ireland?

Yes, an Employer of Record can support both short-term and long-term hiring in Ireland, making it suitable for building and scaling teams while maintaining compliance with local employment laws.

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