Effortless Hiring in Ireland

Employment Contracts

• Employers are required to provide employees with a written statement of core terms within five days of starting employment. This includes:
• Job title.
• Place of work.
• Pay.
• A comprehensive written contract should be provided within one month, outlining all terms and conditions of employment.

Employment Permits

• Non-European Economic Area (EEA) nationals must obtain an employment permit to work in Ireland. Various permits are available, such as:
• Critical Skills Employment Permit: For highly skilled occupations.
• General Employment Permit: For other roles, subject to labor market needs.

Payment Frequency

• Wages are typically paid weekly, fortnightly, or monthly, as agreed upon in the employment contract.

Minimum Wage

• As of January 2025, the national minimum wage for employees aged 20 and over will be €13.50 per hour. Different rates apply for younger workers and apprentices.

Payslips

• Employers must provide employees with a payslip detailing gross wages and any deductions made.

Income Tax

• Ireland operates a progressive tax system with rates of 20% and 40% depending on income levels. Employers are responsible for deducting Pay As You Earn (PAYE) tax from employees' wages.

Universal Social Charge (USC)

• A tax on gross income with rates varying based on income thresholds.

Pay Related Social Insurance (PRSI)

• Both employers and employees contribute to PRSI, which funds social welfare benefits.

Types of Leave in Ireland

1. Annual Leave

• Employees are entitled to a minimum of four weeks paid annual leave per year. Employers may offer additional leave based on company policy or employment contracts.

2. Public Holidays

• Ireland recognizes 10 public holidays annually. Full-time employees are entitled to these days off with pay. Part-time employees qualify if they have worked at least 40 hours in the five weeks preceding the holiday.

3. Sick Leave

• Employees have a right to five days of paid sick leave per year, compensated at 70% of normal pay, up to a maximum of €110 per day. Eligibility requires at least 13 weeks of continuous service and certification from a General Practitioner.

4. Maternity Leave

• Female employees are entitled to 26 weeks of paid maternity leave, with the option for an additional 16 weeks of unpaid leave. Eligibility for Maternity Benefit depends on PRSI contributions.

5. Paternity Leave

• Eligible fathers are entitled to 2 weeks of paid paternity leave, with eligibility dependent on PRSI contributions.

Social Welfare Benefits

• Employees may be eligible for various social welfare benefits, including Jobseeker's Benefit, Illness Benefit, and State Pension, depending on PRSI contributions.

Employee Benefits

• Employers often offer additional benefits such as health insurance, pension schemes, and bonuses. The tax treatment of these benefits varies; for instance, non-cash benefits like the cycle-to-work scheme have specific tax implications.

Notice Period

• The Minimum Notice and Terms of Employment Acts 1973–2005 specify the notice period employers must provide:
• Less than 13 weeks: 1 week.
• Between 13 weeks and less than 2 years: 2 weeks.
• Between 2 years and less than 5 years: 4 weeks.
• More than 5 years: 8 weeks.

Unfair Dismissals

• The Unfair Dismissals Acts 1977–2015 protect employees from unfair termination. Dismissals are considered unfair unless substantial grounds justify them (e.g., capability, conduct, redundancy).

Redundancy

• In collective redundancy situations, employers must notify the Minister for Enterprise, Trade and Employment and engage in a consultation process with employee representatives at least 30 days before the first dismissal takes effect.