Ireland
VerifiedKey Figures
Income Tax Range
20%–40%
Tax year 2025
Employer Contribution Rate
11.15%
On gross salary
Employee SS Rate
4% + 0.5% + 2% + 3% + 8%
Deducted from gross
Minimum Wage
€14
Per hour
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Rate Band | €0 — €44,000 | 20% |
| Higher Rate Band | €44,000 — and above | 40% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
PRSI Class A — Employee
USC — Band 1
USC — Band 2
USC — Band 3
USC — Band 4
Employer Contributions
PRSI Class A — Employer
Employment Rules Summary
Key obligations for employers in Ireland
Minimum Wage
€14 per hour
Annual Leave
20 days
Sick Leave
5 days
Notice Period
1 day
Probation Period
6 days
Maternity Leave
26 weeks
Paternity Leave
2 weeks
Overtime Rate
1.5× standard rate
Payroll Frequency
Weekly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in Ireland
HSE Public Health System (PRSI-funded)
PublicUniversal public health system funded primarily via PRSI contributions and general taxation. Employer PRSI of 11.05% (Class A) funds the health system among other social benefits. Employees with full eligibility receive free GP and hospital care. No separate employer health insurance contribution required.
Employer
—
Private Health Insurance (VHI/Laya/Irish Life)
Private — OptionalPrivate health insurance is not mandatory but widely offered by employers. The Health Insurance Authority (HIA) regulates the market under community rating rules. Employer-paid premiums are treated as a benefit in kind subject to PAYE. Covers private hospitals, consultant fees, and faster access to care.
Employer
—
Official Sources
Government authorities for Ireland employment and tax
Quick Payroll Calculator
Ireland - Estimates only
Minimum wage: €14 / hour
Estimates only - Not professional tax advice
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Tax Guide
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Payroll Guide
Payroll process and obligations
Employment Law
Contracts, notice, termination
Hiring Guide
How to hire in Ireland
HR Compliance
Working time, data protection
Leave & Benefits
Annual, sick, parental leave
Compliance Calendar
Filing deadlines and penalties
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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