Country file

What it costs an employer to hire in Ireland

This figure is the statutory employer cost for Ireland only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

Model assumptions: Static country and comparison tables use the October–December 2026 PRSI schedule annualized over regular full-year pay, with weekly-equivalent earnings equal to annual pay / 52. MyFutureFund is excluded until enrollment is selected in the calculator; this is a PRSI-only scenario, not zero pension cost. Other PRSI classes, irregular pay and existing pension costs are outside the estimate. The calculator also offers earlier-period and equal-month full-2026 scenarios.

A mid salary of €60,000

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Published EOR fee on top of this employer cost

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A senior salary of €120,000

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Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Time off, extra pay and leaving

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

Standard Class A PRSI depends on weekly earnings and the payment date. Above EUR 552 weekly it is 11.25% through September 30, 2026 and 11.4% from October 1. Lower Class A employer bands apply at lower weekly earnings.

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

MyFutureFund began January 1, 2026. Employer contributions are 1.5% for enrolled employees in 2026–28. Normally age 23–60, EUR 20,000+ across employments and no qualifying supplementary payroll pension trigger enrollment; opt-ins are possible. NAERSA determines enrollment and exemptions.

The EUR 80,000 pension earnings threshold is an annual planning benchmark. A pay period can cross the threshold; the official examples retain contributions on the crossing period. Enter the pensionable pay forecast from NAERSA or payroll to capture that amount. An exempt qualifying workplace pension can still cost the employer money outside this model.

One recorded change to the data on this page is listed with the old value, the date and the reason in what changed.

Using an employer of record in Ireland

The modeled total includes salary payments and employer contributions. 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.