Country file

What it costs an employer to hire in Ireland

An employer in Ireland pays €66,840 on a gross salary of €60,000. That is 11.4% more than the salary.

At €120,000 the employer adds 11.4%, because the contributions are largely uncapped.

Every rate below comes from a statutory source with the date it was read. The figures are for 2026.

A mid salary of €60,000

Employer-side statutory contributions on a gross salary of €60,000 a year. Each line is capped at the range shown, so the amount is the rate applied to the part of the salary that falls inside that range.
Contribution	Rate	Annual base charged	Amount	Source
Employer PRSI, Class A standard rate, weekly earnings above 552 euro	11.40%	no ceiling	€6,840	source checked 2026-08-21
Statutory employer contributions			€6,840

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Everything the law obliges the employer to pay. It excludes anything discretionary, anything an EOR charges, and any insurance premium that is set per employer rather than by statute.
Gross salary	€60,000
Statutory employer contributions	€6,840
Total employer cost	€66,840
Added on top of the salary	11.4%

A senior salary of €120,000

Employer-side statutory contributions on a gross salary of €120,000 a year. Each line is capped at the range shown, so the amount is the rate applied to the part of the salary that falls inside that range.
Contribution	Rate	Annual base charged	Amount	Source
Employer PRSI, Class A standard rate, weekly earnings above 552 euro	11.40%	no ceiling	€13,680	source checked 2026-08-21
Statutory employer contributions			€13,680

Scroll sideways on a phone.

Everything the law obliges the employer to pay. It excludes anything discretionary, anything an EOR charges, and any insurance premium that is set per employer rather than by statute.
Gross salary	€120,000
Statutory employer contributions	€13,680
Total employer cost	€133,680
Added on top of the salary	11.4%

The formula

total employer cost = gross salary + sum over each statutory contribution of rate x max(0, min(salary, ceiling) - band floor) (zero if the contribution applies only below a wage the salary exceeds) + gross salary x (mandatory extra months / 12) + gross salary x mandatory severance accrual rate

Time off, extra pay and leaving

Statutory paid leave	20 days
Public holidays	10
Mandatory extra pay	0 months
Minimum employer notice	1 weeks

Four working weeks minimum under the Organisation of Working Time Act 1997, pro-rated to hours worked, plus 10 public holidays.

No statutory 13th month.

Statutory redundancy is two weeks' pay per year of service plus one bonus week, on gross pay capped at 600 euro a week.

What the percentage hides

Employer PRSI has no annual ceiling, so the 11.4% applies to the whole salary. A reduced 9.15% rate applies below 552 euro a week.

Statutory notice runs from one week, at thirteen weeks to two years of service, up to eight weeks at fifteen years or more.

The rates shown take effect on 1 October 2026 under the phased annual increases funding State Pension reform.

Not confirmed on a statutory source, and therefore not in any figure above: the employer contribution rate and start date for auto-enrolment (My Future Fund).

Using an employer of record in Ireland

Everything above is what the state takes. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.

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Written by Kaz, independent publisher. No commercial relationship with the providers named unless it is listed on the disclosure page.

Page last updated 2026-08-30. Sources: statutory bodies only, listed per figure. Rates last verified 2026-08-21. This is not legal, tax or payroll advice and we do not file anyone's payroll.

Every formula on this site is written out in full on Method. Ordering is by computed cost, never by what a provider pays us.

Corrections: contact form.