--- title: "Ireland" id: "15221" type: "employer-of-record" slug: "ireland" published_at: "2025-08-12T11:46:12+00:00" modified_at: "2026-08-13T15:01:20+00:00" url: "https://topsourceworldwide.com/employer-of-record/ireland/" markdown_url: "https://topsourceworldwide.com/employer-of-record/ireland.md" taxonomy_continent: - "Europe" --- # Employer of Record in Ireland Employ top talent in Ireland without setting up a local entity. TopSource manages PRSI, PAYE, USC, My Future Fund pension auto-enrolment, and statutory leave through our fully compliant in-country structure. [Get Started](https://topsourceworldwide.com/contact-us/) ## Why hire in Ireland through an EOR Ireland is an English-speaking EU gateway offering transparent employer overheads, but recent labour reforms require active compliance management: employer PRSI at 11.40%, a national minimum wage of €14.15 per hour, and the mandatory My Future Fund pension auto-enrolment scheme. An Employer of Record absorbs these statutory responsibilities from day one. ### No entity required Hire and manage employees in Ireland without establishing an Irish subsidiary or creating a permanent corporate establishment. ### PRSI, PAYE and USC fully automated Ireland requires real-time tax withholding. TopSource applies the 11.40% standard employer PRSI rate (or 9.15% reduced rate for earnings up to €552 per week), deducts employee PAYE, PRSI and USC, and transmits Real-Time Reporting (RTR) directly to Revenue. ### My Future Fund compliance TopSource automatically assesses worker eligibility for Ireland’s mandatory pension scheme, remits required employer matching funds, and maintains reporting with NAERSA. ### Statutory entitlements protected National minimum wage floors (€14.15/hr), statutory sick pay (SSP), annual leave accruals, family leave and statutory redundancy rights are enforced seamlessly. ### Operational in days TopSource registers the employment with Revenue before the start date, enabling new hires to begin work within 2 to 5 business days. ## Hire in Ireland without setting up an entity Ireland remains a top-tier destination for international expansion, functioning as a primary European base for technology, life sciences and global services. While employer overhead is predictable, maintaining compliance requires adherence to updated statutory standards. The national minimum wage is €14.15 per hour for adult workers (aged 20+). Standard employer PRSI is 11.40% on gross salary, with a reduced rate of 9.15% applying to weekly pay at or below €552. Additionally, the statutory My Future Fund pension auto-enrolment system requires employers to match contributions and submit data to state authorities. By using an Employer of Record, you bypass company registration entirely. TopSource legally hires your Irish staff, calculates PRSI, PAYE and USC withholdings, handles My Future Fund filings, and manages statutory sick pay and leave tracking. [Talk to our Ireland team](https://topsourceworldwide.com/contact-us/) ## Calculate Your Employee Costs in Ireland Enter a gross base salary to determine the total monthly cost of employing staff in Ireland — including employer PRSI contributions and mandatory My Future Fund pension matching. ##### Employment Cost Calculator *Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us) ##### Ireland Annually Monthly | | British Pound | Ireland | | --- | --- | --- | | Base Salary (per month) | | | | Employer Contributions | | | | Total Cost (Annual) | | | | Total Cost (Monthly) | | | Employer of Record services in [Learn more](#) Payroll Outsourcing in [Learn more](#) ## How EOR in Ireland works: the process through TopSource Step 1 ### Role and compensation alignment We review the role, gross salary and benefits package with your team, evaluate My Future Fund pension eligibility, and check visa requirements for non-EEA candidates. Step 2 ### Issue a compliant employment contract Your candidate receives an employment contract written under Irish labour law, detailing notice periods, probation terms, annual leave, statutory sick pay and pension options. Step 3 ### Sponsor the employment permit, if applicable For non-EEA national hires, TopSource acts as the corporate sponsor to secure Critical Skills Employment Permits (CSEP) or General Employment Permits (GEP). Step 4 ### Revenue registration and payroll execution We register the employee with Revenue, calculate employer PRSI, deduct employee tax (PAYE, PRSI, USC), manage My Future Fund matching, and transmit Real-Time Reporting (RTR) on every pay date. Step 5 ### Ongoing HR and compliance support Your dedicated account manager provides continuous support for expense reimbursements, contract updates, statutory sick pay and leave tracking. ## Know your Ireland hiring costs before you commit Provide your role requirements and target base salary — TopSource will deliver a complete Irish employment cost breakdown, including PRSI and My Future Fund obligations, within one business day. [Get a Custom Employment Quote](https://topsourceworldwide.com/contact-us/) ## Employer Costs in Ireland at a Glance 11.40% Standard employer PRSI social insurance contribution rate €14.15/hr Statutory national minimum wage (adults aged 20+) 1.5% Initial employer My Future Fund pension contribution ## Employer Costs in Ireland Explained Employing staff in Ireland involves gross base salary plus statutory employer contributions. The main employer cost is Pay-Related Social Insurance (PRSI), set at a standard rate of 11.40% of gross salary (or 9.15% for weekly pay of €552 or less). Employers must also match contributions under the My Future Fund auto-enrolment pension scheme, starting at 1.5% of gross pay and stepping up over time. Employee deductions — including PAYE income tax, 4.35% employee PRSI and Universal Social Charge (USC) — are withheld at source by TopSource and do not add to employer costs. #### Employer PRSI, PAYE and USC dynamics Ireland mandates real-time payroll tax withholding through Revenue. Pay-Related Social Insurance (PRSI) is the primary statutory social contribution paid by employers. The standard Class A employer PRSI rate is 11.40% on gross pay, effective from 1 October 2026 (it was 11.25% for the first nine months of 2026). A reduced rate of 9.15% applies to weekly earnings at or below €552 (9.00% before 1 October 2026). On the employee side, pay-run deductions include PAYE income tax (20% standard rate, 40% higher rate), employee PRSI (4.35% from 1 October 2026; 4.20% earlier in the year) and the Universal Social Charge (USC). All deductions are calculated and reported via Revenue’s Real-Time Reporting (RTR) framework on every pay run. #### My Future Fund (pension auto-enrolment) My Future Fund is Ireland’s statutory workplace pension auto-enrolment scheme. Employees aged 23–60 who earn over €20,000 annually and are not enrolled in an equivalent occupational scheme are automatically enrolled. Initial contribution rates are 1.5% from the employer and 1.5% from the employee, accompanied by a State contribution. Contributions step up incrementally over ten years to a maximum of 6% each. Employer contributions to My Future Fund are exempt from PRSI and USC. TopSource handles eligibility assessments, matching contributions and administrative filings with NAERSA. #### Statutory leave, sick pay and entitlements Irish employment legislation provides baseline worker protections that employers must maintain. Annual leave: a minimum of 4 working weeks (20 days for a 5-day week) of paid annual leave per year, plus 10 public statutory holidays. Statutory Sick Pay (SSP): employers must provide statutory sick pay at 70% of normal daily wages (capped at €110 per day) for qualifying sick leave days. Family leave: statutory maternity leave provides 26 weeks of paid entitlement (plus 16 optional unpaid weeks), along with statutory paternity leave (2 weeks) and parent’s leave. Statutory redundancy: applies to employees with at least 2 years (104 weeks) of continuous service, calculated at 2 weeks’ pay per year of service plus 1 bonus week’s pay, capped at €600 per week. #### Minimum wage tiers and work permits The national minimum wage is €14.15 per hour for employees aged 20 and over. Reduced sub-minimum rates apply to younger workers (aged 19: 90%; aged 18: 80%; under 18: 70%). Higher pay floors apply in specific sectors — such as contract cleaning and security — under statutory Employment Regulation Orders (EROs). For non-EEA hires, TopSource manages corporate sponsorship for Critical Skills Employment Permits (CSEP) and General Employment Permits (GEP). ## EOR or entity setup: which one fits your Ireland plan? Setting up an Irish company involves administrative duties, including corporate registration, local director arrangements, Revenue tax setups, real-time PAYE reporting and NAERSA pension management. Using an EOR grants immediate access to the Irish job market, making subsidiary creation practical only once headcount and local operations scale. ### Consider an EOR if you’re: 1. Hiring your first one to five people in Ireland 2. Sponsoring a non-EEA hire who needs a Critical Skills or General Employment Permit 3. Still validating the Irish market before committing capital to a subsidiary 4. Working to a hiring deadline measured in days, not weeks [Get a cost comparison](https://topsourceworldwide.com/contact-us/) ## Why TopSource for Employing in Ireland TopSource provides global Employer of Record and international payroll services backed by transparent pricing and local compliance experts. We operate with clear pricing and no hidden administrative fees. You receive a dedicated in-country account manager available by phone to resolve Irish employment questions — from PRSI rate thresholds to My Future Fund auto-enrolment rules. We combine global infrastructure with deep local expertise to support your international team. [EOR Services](https://topsourceworldwide.com/employer-of-record/) [Ireland Payroll](https://topsourceworldwide.com/global-payroll/ireland/) > “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.” Director of Research Operations, > “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.” Chief Human Resources Officer, > “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.” Senior Manager, Human Resources , ## More than an Employer of Record. Employer of Record services are only one way that we help you accelerate your global growth goals. From talent advisory to entity management, we give you the tools you need to research, enter and expand into your key markets. ##### Market Selection Advisory Compare available talent, compensation, additional costs and regulations across different countries [Read more](https://topsourceworldwide.com/hr-advisory/market-selection-advisory/) ##### Salary Benchmarking Identify and prioritize markets for growth based on talent, cost & regulations [Read more](https://topsourceworldwide.com/hr-advisory/salary-benchmarking/) ##### Global Skills Analysis Map skill availability by region to align talent strategies with business goals.. [Read more](https://topsourceworldwide.com/hr-advisory/global-skills-analysis/) ##### Talent Acquisition Find, hire & onboard the highly skilled team members you need in each locality. [Read more](https://topsourceworldwide.com/talent-acquisition/) ##### Talent Strategy Optimization Optimize your talent strategy to enable your organization to achieve it’s global ambitions. [Read more](https://topsourceworldwide.com/hr-advisory/talent-strategy-optimization/) ##### Global Benefits Review Benchmark your global benefits to boost employee retention. [Read more](https://topsourceworldwide.com/hr-advisory/global-benefits-review/) ## Frequently asked questions ### What does an employee in Ireland actually cost? Beyond gross salary, the main employer cost is Pay-Related Social Insurance (PRSI) at 11.40% (or 9.15% for weekly pay of €552 or less), plus My Future Fund pension matching starting at 1.5% of gross and stepping up over time. Employee PAYE, PRSI (4.35%) and USC are withheld at source and do not add to the employer’s cost. We quote the exact all-in figure per hire before you commit. ### What are the employer PRSI rates in Ireland? The standard Class A employer PRSI rate is 11.40% of gross pay (effective 1 October 2026; 11.25% earlier in the year). A reduced rate of 9.15% applies where weekly earnings are at or below €552 (9.00% before 1 October 2026). PRSI is reported to Revenue in real time on every pay run through the Real-Time Reporting (RTR) framework, which we manage. ### What is My Future Fund and who is auto-enrolled? My Future Fund is Ireland’s statutory pension auto-enrolment scheme. Employees aged 23–60 earning over €20,000 a year who are not already in an equivalent occupational scheme are automatically enrolled. Contributions start at 1.5% each from employer and employee, plus a State top-up, stepping up over ten years to a maximum of 6% each. Employer contributions are exempt from PRSI and USC. We assess eligibility and file with NAERSA. ### How does statutory sick pay work in Ireland? Statutory Sick Pay (SSP) is paid at 70% of an employee’s normal daily wages, capped at €110 per day, for qualifying sick leave days. As the employer of record, TopSource administers SSP alongside annual leave, family leave and statutory redundancy entitlements. ### EOR or our own Irish entity — which should we choose? An EOR gives immediate access to the Irish market with employees working in days, and PRSI, PAYE, USC and My Future Fund all handled. Your own Irish company makes sense once headcount and permanence justify the corporate registration, Revenue RTR setup and NAERSA administration. Many clients start with an EOR and incorporate later — and we transfer the team when the time comes. [Couldn’t find what you were looking for?](/contact-us/) ## Hire Anywhere with Our EOR Services We help you legally employ and pay talent across 180+ countries—so you can scale faster. 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[Paraguay Capital: Asunción Currency: Guaraní](https://topsourceworldwide.com/employer-of-record/paraguay/) [Peru Capital: Lima Currency: Peruvian Sol](https://topsourceworldwide.com/employer-of-record/peru/) [Philippines Capital: Manila Currency: Peso](https://topsourceworldwide.com/employer-of-record/philippines/) [Portugal Capital: Lisbon Currency: Euro](https://topsourceworldwide.com/employer-of-record/portugal/) [Puerto Rico Capital: San Juan Currency: Dollar](https://topsourceworldwide.com/employer-of-record/puerto-rico/) [Qatar Capital: Doha Currency: Riyal](https://topsourceworldwide.com/employer-of-record/qatar/) [Romania Capital: Bucharest Currency: Romanian](https://topsourceworldwide.com/employer-of-record/romania/) [Rwanda Capital: Kigali Currency: Rwandan Franc](https://topsourceworldwide.com/employer-of-record/rwanda/) [Saint Kitts & Nevis Capital: Basseterre Currency: Dollar](https://topsourceworldwide.com/employer-of-record/saint-kitts-nevis/) [Saint Lucia Capital: Castries Currency: Dollar](https://topsourceworldwide.com/employer-of-record/saint-lucia/) [Saint Vincent & the Grenadines Capital: Kingstown Currency: Dollar](https://topsourceworldwide.com/employer-of-record/saint-vincent-the-grenadines/) [Saipan Capital: Capitol Hill Currency: US Dollar](https://topsourceworldwide.com/employer-of-record/saipan/) [San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/employer-of-record/san-marino/) [Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/employer-of-record/saudi-arabia/) [Senegal Capital: Dakar Currency: West African CFA Franc](https://topsourceworldwide.com/employer-of-record/senegal/) [Serbia Capital: Belgrade Currency: Serbian Dinar](https://topsourceworldwide.com/employer-of-record/serbia/) [Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/employer-of-record/seychelles/) [Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/employer-of-record/slovakia/) [Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/employer-of-record/slovenia/) [Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/employer-of-record/solomon-island/) [South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/employer-of-record/south-korea/) [South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/employer-of-record/south-sudan/) [Sri Lanka Capital: Colombo Currency: Rupee](https://topsourceworldwide.com/employer-of-record/sri-lanka/) [St-Maarten Capital: Philipsburg Currency: Netherlands Antillean Guilder](https://topsourceworldwide.com/employer-of-record/st-maarten/) [Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/employer-of-record/sudan/) [Suriname Capital: Paramaribo Currency: Surinamese Dollar](https://topsourceworldwide.com/employer-of-record/suriname/) [Sweden Capital: Stockholm Currency: Swedish Krona](https://topsourceworldwide.com/employer-of-record/sweden/) [Taiwan Capital: Taipei Currency: Dollar](https://topsourceworldwide.com/employer-of-record/taiwan/) [Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/employer-of-record/thailand/) [Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago Dollar](https://topsourceworldwide.com/employer-of-record/trinidad-tobago/) [Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/employer-of-record/tunisia/) [Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/employer-of-record/uganda/) [United Kingdom Capital: London Currency: Ponds Sterling](https://topsourceworldwide.com/employer-of-record/united-kingdom/) [US Virgin Island Capital: Charlotte Amalie Currency: United States Dollar](https://topsourceworldwide.com/employer-of-record/us-virgin-island/) [Venezuela Capital: Caracas Currency: Venezuelan Bolívar](https://topsourceworldwide.com/employer-of-record/venezuela/) [Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/employer-of-record/zambia/) [Zimbabwe Capital: Harare Currency: Zimbabwean Dollar](https://topsourceworldwide.com/employer-of-record/zimbabwe/) Load more