TL;DR, Hiring in Ireland
- Fully-loaded employer cost: ~11.15% PRSI on most professional salaries
- No mandatory employer pension, but auto-enrolment (My Future Fund) phases in 2025–2034
- Statutory minimum 4 weeks (20 days) paid holiday + 10 public holidays
- Strong unfair-dismissal protection kicks in at 12 months' service
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Statutory employer costs in Ireland
In Ireland, employer PRSI (Pay Related Social Insurance) Class A1 is 11.15% on weekly earnings above €496 (2025 rate), and 8.9% below that threshold. There is no statutory employer pension contribution today, though the My Future Fund auto-enrolment scheme begins in 2025 with phased employer contributions reaching 6% by 2034. Total employer cost typically runs 12–14% above gross for a professional hire.
| Contribution | Employer rate | Notes |
|---|---|---|
| Employer PRSI (Class A1, above €496/week) | 11.15% | Standard rate for most full-time professional employees, 2025. |
| Employer PRSI (Class A0, below €496/week) | 8.9% | Reduced rate for low earners. |
| My Future Fund (auto-enrolment) | 1.5% → 6% | Phased 2025–2034. Initial 1.5% employer match, rising every 3 years. |
Mandatory employee benefits
Beyond statutory contributions, Ireland law requires the following benefits the employer must fund.
- Annual leave
- 4 weeks (20 days) statutory + 10 public holidays. Holiday pay = normal weekly pay.
- Statutory Sick Pay
- 5 paid sick days/year (2024), rising to 10 by 2026, at 70% of gross capped at €110/day.
- Maternity leave
- 26 weeks at €289/week (Maternity Benefit) + 16 weeks unpaid. Employer top-up not statutory.
- Parent's leave
- 9 weeks paid (2024) per parent in the child's first 2 years; €289/week state benefit.
Termination, notice and severance
Probation
Maximum 6 months under the EU Transparent and Predictable Working Conditions Directive (2022). Older contracts may show 12 months but post-2022 hires are capped at 6.
Notice period
Statutory minimum: 1 week (13 weeks–2 years), 2 weeks (2–5 yrs), 4 weeks (5–10), 6 weeks (10–15), 8 weeks (>15). Contracts often specify longer.
Severance
Statutory redundancy after 2 years: 2 weeks' pay per year of service + 1 bonus week, capped at €600/week. Unfair Dismissals Acts apply after 12 months, up to 2 years' pay if dismissal is found unfair.
Common compliance pitfalls
- Auto-enrolment (My Future Fund) starts 30 September 2025, your EOR must enrol every eligible employee (age 23–60, earning €20K+, not already in a workplace pension). Missing this triggers fines.
- Probation cap of 6 months (post-2022) is enforced, extending it without written justification voids the probation status and gives the employee full unfair-dismissal protection from month 7.
- Bike-to-work, TaxSaver commuter ticket, and Small Benefit Exemption (€1,000/year tax-free) are common Irish perks, factor in if you're benchmarking offers against UK or US norms.
- Right to Disconnect Code of Practice (2021) is enforceable, out-of-hours contact policies should be documented or you face WRC complaints.
Frequently asked questions
Sources
Statutory rates and rules verified against the following authorities. We update this page when rates change.