Good to know
Local Currency: Euro (EUR)
Minimum Salary: 10,50€ per hour (since January 1st 2022)
The minimum wage in Ireland differs depending on the age of the employee. For people under 20, it varies between €7.35 and €9.45 per hour.
Salary Calculation: gross to net
Working Hours: The maximum average working week for most employees cannot exceed 48 hours.
Paid leave: Most employees are entitled to a minimum of 4 weeks paid annual leave per year.
It is possible to agree on a longer period in the employment contract.
Source: gov.ie
About Ireland
Ireland is a beautiful country located off the coast of England and Wales. The diversity of its landscapes and its lifestyle make it a very attractive country.
Ireland’s economic dynamism and excellent standard of living attracts many international companies and workers. Many multinational companies have their headquarters in Ireland. The country offers a wide range of opportunities in a variety of sectors including technology, financial services and business services.
The working environment in Ireland is characterised by friendliness, communication and a welcoming and friendly atmosphere.
Do you need help with payroll or human resources management? Our Irish payroll and HR experts will ensure that your business is compliant with the Irish legislations.
Ready to Benefit from Irish HR & Payroll Experts?
The Irish Social Security System (for employees)
The Irish social security system covers employees against all risks (sickness-maternity, disability, old age, survivors, accidents at work and occupational diseases, unemployment) and provides family benefits.
Some benefits are residence-based (family allowances) and others are income-based or work-based (payment of contributions).
In Ireland, there is no social protection plan for different socio-occupational categories. All employees are covered by the general plan.
Administrative Organisation
The Department of Social Protection is responsible for the social protection system (sickness and maternity, disability, old age, survivors, unemployment, occupational injuries and diseases, family benefits and social assistance).
Under the Department of Health, health care is the responsibility of the Health Service Executive – HSE governed by the Health Service Directorate.
Social contributions in Ireland
There are 11 classes of insurance in Ireland (PRSI Contribution Classes): A, B, C, D, E, H, J, K, M, S and P. These classes determine the extent of social security coverage based on the insured’s employment status. Most employees are covered by insurance class A.
Employer & Employee Contributions
This section shows only PRSI Class A contributions.
Class A employees (under age 66) in industry, commerce and the service sector with a weekly wage of at least €38, and civil servants employed after 6 April 1995.
Please note:
- Employee and employer contributions are paid on the full salary.
- Employees who earn less than €38 per week and workers aged 66 or more belong to class J. For class J, there are no employee contributions. The employer is liable for a contribution of 0.50%. Workers in this class are only covered by the occupational injury and health insurance.
Contributions 2022 (Insurance Class A) |
||||
| Gross weekly salary | Employee | Employer | ||
| From 38€ to 352€ | – | 8,80% | ||
| From 352,01€ to 410€ | 4% (1) | 8,80% | ||
| More than 424€ | 4% (1) | 8,80% | ||
(1) The PRSI Credit allows employees to reduce the amount of their contributions if their salary is between 352,01€ and 424€ per week. The amount of the credit, depending on income, is a maximum of €12. Thus, for a weekly income of 352.01€, the amount of social contributions (normally 14.08€) is reduced to 2.08 (i.e. 4% of 352.01, minus 12). For higher earnings, the maximum credit (12€) is reduced by one-sixth of the earnings exceeding 352.01€.
Universal Social Charge (USC)
Since 2011, the compulsory additional contribution for health insurance benefits in kind has been abolished and replaced by the Universal Social Charge (USC). This contribution is due when the employee’s gross annual income exceeds €13,000. The employer must then make a deduction equal to :
- 5% on the gross salary between 0 € and 12 012 € ;
- 2 % on the gross salary between 12 012,01 € and 21 295 €;
- 5% on the gross salary between €21,295.01 and €70,044;
- 8 % on the gross salary exceeding 70 044 €.
A reduced USC contribution is applied for people aged 70 and over or medical card holders whose annual income is €60,000 or less. For these individuals, the contribution rate is 0.5% on income up to €12,012 and 2% on any income above that.
Source : The Cleiss
Collection
Social security contributions are deducted by the employer and collected by the Tax Administration (Revenue). Payments must be made each month within 14 days of the end of the month in which the remuneration was paid (employers who file their taxes online: 23rd of the following month). Employers whose annual taxes (income tax/social security contributions/USC) are less than €28,800 can request to pay them quarterly instead of monthly.
Source : The Cleiss
Withholding Tax
The employer deducts income tax from employees on behalf of the Revenue, the Irish government agency responsible for taxation. This is known as Pay As You Earn (PAYE) or withholding tax.
Each time salary is paid, the employer deducts :
- The Income Tax IT
- The Pay Related Social Insurance (PRSI)
- The Universal Social Charge
The Irish system may provide for tax credits, reliefs or exemptions that reduce the amount of tax payable.
The amount of tax deducted at source varies according to the employee’s salary and personal situation : see the rates on the Revenue website.
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Ireland.
Our Payroll and HR services in Ireland
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
HR & Payroll in Ireland
HR & Payroll in Ireland
Good to know
Local Currency: Euro (EUR)
Minimum Salary: 10,50€ per hour (since January 1st 2022)
The minimum wage in Ireland differs depending on the age of the employee. For people under 20, it varies between €7.35 and €9.45 per hour.
Salary Calculation: gross to net
Working Hours: The maximum average working week for most employees cannot exceed 48 hours.
Paid leave: Most employees are entitled to a minimum of 4 weeks paid annual leave per year.
It is possible to agree on a longer period in the employment contract.
Source: gov.ie
Ready to Benefit from Irish HR & Payroll Experts?
About Ireland
Ireland is a beautiful country located off the coast of England and Wales. The diversity of its landscapes and its lifestyle make it a very attractive country.
Ireland’s economic dynamism and excellent standard of living attracts many international companies and workers. Many multinational companies have their headquarters in Ireland. The country offers a wide range of opportunities in a variety of sectors including technology, financial services and business services.
The working environment in Ireland is characterised by friendliness, communication and a welcoming and friendly atmosphere.
Do you need help with payroll or human resources management? Our Irish payroll and HR experts will ensure that your business is compliant with the Irish legislations.
The Irish Social Security System (for employees)
The Irish social security system covers employees against all risks (sickness-maternity, disability, old age, survivors, accidents at work and occupational diseases, unemployment) and provides family benefits.
Some benefits are residence-based (family allowances) and others are income-based or work-based (payment of contributions).
In Ireland, there is no social protection plan for different socio-occupational categories. All employees are covered by the general plan.
Administrative Organisation
The Department of Social Protection is responsible for the social protection system (sickness and maternity, disability, old age, survivors, unemployment, occupational injuries and diseases, family benefits and social assistance).
Under the Department of Health, health care is the responsibility of the Health Service Executive – HSE governed by the Health Service Directorate.
Social contributions in Ireland
There are 11 classes of insurance in Ireland (PRSI Contribution Classes): A, B, C, D, E, H, J, K, M, S and P. These classes determine the extent of social security coverage based on the insured’s employment status. Most employees are covered by insurance class A.
Employer & Employee Contributions
This section shows only PRSI Class A contributions.
Class A employees (under age 66) in industry, commerce and the service sector with a weekly wage of at least €38, and civil servants employed after 6 April 1995.
Please note:
- Employee and employer contributions are paid on the full salary.
- Employees who earn less than €38 per week and workers aged 66 or more belong to class J. For class J, there are no employee contributions. The employer is liable for a contribution of 0.50%. Workers in this class are only covered by the occupational injury and health insurance.
Contributions 2022 (Insurance Class A) |
||||
| Gross weekly salary | Employee | Employer | ||
| From 38€ to 352€ | – | 8,80% | ||
| From 352,01€ to 410€ | 4% (1) | 8,80% | ||
| More than 424€ | 4% (1) | 8,80% | ||
(1) The PRSI Credit allows employees to reduce the amount of their contributions if their salary is between 352,01€ and 424€ per week. The amount of the credit, depending on income, is a maximum of €12. Thus, for a weekly income of 352.01€, the amount of social contributions (normally 14.08€) is reduced to 2.08 (i.e. 4% of 352.01, minus 12). For higher earnings, the maximum credit (12€) is reduced by one-sixth of the earnings exceeding 352.01€.
Universal Social Charge (USC)
Since 2011, the compulsory additional contribution for health insurance benefits in kind has been abolished and replaced by the Universal Social Charge (USC). This contribution is due when the employee’s gross annual income exceeds €13,000. The employer must then make a deduction equal to :
- 5% on the gross salary between 0 € and 12 012 € ;
- 2 % on the gross salary between 12 012,01 € and 21 295 €;
- 5% on the gross salary between €21,295.01 and €70,044;
- 8 % on the gross salary exceeding 70 044 €.
A reduced USC contribution is applied for people aged 70 and over or medical card holders whose annual income is €60,000 or less. For these individuals, the contribution rate is 0.5% on income up to €12,012 and 2% on any income above that.
Source : The Cleiss
Collection
Social security contributions are deducted by the employer and collected by the Tax Administration (Revenue). Payments must be made each month within 14 days of the end of the month in which the remuneration was paid (employers who file their taxes online: 23rd of the following month). Employers whose annual taxes (income tax/social security contributions/USC) are less than €28,800 can request to pay them quarterly instead of monthly.
Source : The Cleiss
Withholding Tax
The employer deducts income tax from employees on behalf of the Revenue, the Irish government agency responsible for taxation. This is known as Pay As You Earn (PAYE) or withholding tax.
Each time salary is paid, the employer deducts :
- The Income Tax IT
- The Pay Related Social Insurance (PRSI)
- The Universal Social Charge
The Irish system may provide for tax credits, reliefs or exemptions that reduce the amount of tax payable.
The amount of tax deducted at source varies according to the employee’s salary and personal situation : see the rates on the Revenue website.
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Ireland.
Our Payroll and HR services in Ireland
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
Good to know
Local Currency: Euro (EUR)
Minimum Salary: 10,50€ per hour (since January 1st 2022)
The minimum wage in Ireland differs depending on the age of the employee. For people under 20, it varies between €7.35 and €9.45 per hour.
Salary Calculation: gross to net
Working Hours: The maximum average working week for most employees cannot exceed 48 hours.
Paid leave: Most employees are entitled to a minimum of 4 weeks paid annual leave per year.
It is possible to agree on a longer period in the employment contract.
Source: gov.ie
Ready to Benefit from Irish HR & Payroll Experts?
About Ireland
Ireland is a beautiful country located off the coast of England and Wales. The diversity of its landscapes and its lifestyle make it a very attractive country.
Ireland’s economic dynamism and excellent standard of living attracts many international companies and workers. Many multinational companies have their headquarters in Ireland. The country offers a wide range of opportunities in a variety of sectors including technology, financial services and business services.
The working environment in Ireland is characterised by friendliness, communication and a welcoming and friendly atmosphere.
Do you need help with payroll or human resources management? Our Irish payroll and HR experts will ensure that your business is compliant with the Irish legislations.
The Irish Social Security System (for employees)
The Irish social security system covers employees against all risks (sickness-maternity, disability, old age, survivors, accidents at work and occupational diseases, unemployment) and provides family benefits.
Some benefits are residence-based (family allowances) and others are income-based or work-based (payment of contributions).
In Ireland, there is no social protection plan for different socio-occupational categories. All employees are covered by the general plan.
Administrative Organisation
The Department of Social Protection is responsible for the social protection system (sickness and maternity, disability, old age, survivors, unemployment, occupational injuries and diseases, family benefits and social assistance).
Under the Department of Health, health care is the responsibility of the Health Service Executive – HSE governed by the Health Service Directorate.
Social contributions in Ireland
There are 11 classes of insurance in Ireland (PRSI Contribution Classes): A, B, C, D, E, H, J, K, M, S and P. These classes determine the extent of social security coverage based on the insured’s employment status. Most employees are covered by insurance class A.
Employee & Employer Contributions
This section shows only PRSI Class A contributions.
Class A employees (under age 66) in industry, commerce and the service sector with a weekly wage of at least €38, and civil servants employed after 6 April 1995.
Please note:
- Employee and employer contributions are paid on the full salary.
- Employees who earn less than €38 per week and workers aged 66 or more belong to class J. For class J, there are no employee contributions. The employer is liable for a contribution of 0.50%. Workers in this class are only covered by the occupational injury and health insurance..
Contributions 2022 (Insurance Class A) |
||||
| Gross weekly salary | Employee | Employer | ||
| From 38€ to 352€ | – | 8,80% | ||
| From 352,01€ to 410€ | 4% (1) | 8,80% | ||
| More than 424€ | 4% (1) | 8,80% | ||
(1) The PRSI Credit allows employees to reduce the amount of their contributions if their salary is between 352,01€ and 424€ per week. The amount of the credit, depending on income, is a maximum of €12. Thus, for a weekly income of 352.01€, the amount of social contributions (normally 14.08€) is reduced to 2.08 (i.e. 4% of 352.01, minus 12). For higher earnings, the maximum credit (12€) is reduced by one-sixth of the earnings exceeding 352.01€.
Universal Social Charge (USC)
Since 2011, the compulsory additional contribution for health insurance benefits in kind has been abolished and replaced by the Universal Social Charge (USC). This contribution is due when the employee’s gross annual income exceeds €13,000. The employer must then make a deduction equal to :
- 5% on the gross salary between 0 € and 12 012 € ;
- 2 % on the gross salary between 12 012,01 € and 21 295 €;
- 5% on the gross salary between €21,295.01 and €70,044;
- 8 % on the gross salary exceeding 70 044 €.
A reduced USC contribution is applied for people aged 70 and over or medical card holders whose annual income is €60,000 or less. For these individuals, the contribution rate is 0.5% on income up to €12,012 and 2% on any income above that.
Source : The Cleiss
Collection
Social security contributions are deducted by the employer and collected by the Tax Administration (Revenue). Payments must be made each month within 14 days of the end of the month in which the remuneration was paid (employers who file their taxes online: 23rd of the following month). Employers whose annual taxes (income tax/social security contributions/USC) are less than €28,800 can request to pay them quarterly instead of monthly.
Source : The Cleiss
Withholding Tax
The employer deducts income tax from employees on behalf of the Revenue, the Irish government agency responsible for taxation. This is known as Pay As You Earn (PAYE) or withholding tax.
Each time salary is paid, the employer deducts :
- The Income Tax IT
- The Pay Related Social Insurance (PRSI)
- The Universal Social Charge
The Irish system may provide for tax credits, reliefs or exemptions that reduce the amount of tax payable.
The amount of tax deducted at source varies according to the employee’s salary and personal situation : see the rates on the Revenue website.
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Ireland.
Our Payroll and HR services in Ireland
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure