🇮🇪 Hiring in
Ireland
What every employer needs to know before hiring in Ireland — contracts, payroll setup, social security, and HR compliance obligations.
Key Employment Facts — Ireland
Minimum Wage
€ 13.5
Annual Leave
20 days
Notice Period (min)
1 day
Probation Period (max)
6 days
Maternity Leave
26 weeks
13th Month Pay
Not required
How to Hire in Ireland — Step by Step
Verify your hiring structure
Decide whether to hire via a local legal entity, a Professional Employer Organisation (PEO), or an Employer of Record (EOR). An EOR lets you hire in Ireland without setting up a local company.
Issue a compliant employment contract
All employees in Ireland must receive a written employment contract. It must cover job title, salary, working hours, notice period, and leave entitlements before or on the first day of employment.
Register for payroll and tax
You must register with the relevant Ireland tax authority before making any salary payments. Payroll must be run in local currency and employer contributions must be filed on time.
Enrol in social security
Employers in Ireland are required to enrol employees in the national social security scheme from day one. Both employer and employee contributions are mandatory.
Run compliant payroll
Pay must meet the statutory minimum wage, be paid on the agreed frequency, and include all mandatory deductions. Keep payslip records for the legally required retention period.
Understand termination rules
Notice periods, severance, and redundancy rules in Ireland are governed by employment law. Always seek local legal advice before terminating an employment contract.
Contractor Classification Rules — Ireland
How Ireland distinguishes employees from independent contractors, and the risks of misclassification.
Classification Test
Code of Practice on Determining Employment or Self-Employment Status (2021) — multi-factor test
Key Classification Factors
- ✓Mutuality of obligation
- ✓Control over work performance
- ✓Integration into the business
- ✓Economic reality — investment, profit/loss risk
- ✓Exclusivity
- ✓Substitution rights
Misclassification Penalties
Revenue back-assessment of PAYE, PRSI, and USC for up to 4 years. WRC (Workplace Relations Commission) can order reinstatement and back-pay of employment entitlements. Penalties of 30% of PAYE shortfall.
Off-Payroll / IR35 Equivalent
Ireland has no IR35 equivalent. Revenue's Code of Practice (2021) is the primary guidance document.
Platform Worker Law
EU Platform Work Directive (2024) — Ireland implementing. WRC has jurisdiction over gig worker disputes.
Safe Harbour Criteria
Written contract for services, self-employed status confirmed by Revenue, VAT registration (if turnover >EUR 40,000 for services), multiple clients, own tools, professional indemnity insurance, right to subcontract.
Ireland's 2021 Code of Practice on Determining Employment or Self-Employment Status replaced the older guidelines. Revenue, the WRC, and the courts apply this code. The landmark Karshan (Midlands) Ltd v Revenue Commissioners Supreme Court judgment (2023) confirmed that mutuality of obligation and control are the primary tests. Umbrella companies (PAYE Umbrella) are commonly used by contractors.
Work Permits — Ireland
Main visa and work permit routes for hiring foreign nationals in Ireland.
Critical Skills Employment Permit (CSEP)
Processing
14–28 days
Validity
24 months
Cost
Varies
Sponsor Needed
Yes
Fast-track permit for highly skilled non-EEA workers. Salary threshold EUR 38,000/year (most occupations) or EUR 32,000 for roles on the Critical Skills Occupations List. No labour market test or ineligible categories list restrictions. Allows family reunification and spouse work rights immediately. Pathway to stamp 4 (no work permit needed) after 2 years.
Official source ↗Intra-Company Transfer Permit
Processing
30–60 days
Validity
36 months
Cost
Varies
Sponsor Needed
Yes
For senior management, key personnel, and trainees transferred within a multinational group. Minimum salary EUR 40,000/year for senior managers/key personnel, EUR 30,000 for trainees. No labour market test. Maximum 5 years for senior staff, 1 year for trainees.
Official source ↗General Employment Permit
Processing
60–90 days
Validity
24 months
Cost
Varies
Sponsor Needed
Yes
Standard work permit for non-EEA nationals. Minimum salary EUR 34,000/year (2024). Labour market test (28-day advertising requirement) must be conducted before applying. Certain occupations on the Ineligible List cannot be sponsored. 50:50 rule — at least 50% of employer workforce must be EEA nationals.
Official source ↗EOR Intelligence
Skip the entity setup — hire via EOR in Ireland.
An Employer of Record handles all local compliance on your behalf.
This guide is for informational purposes only and does not constitute legal or HR advice. Employment law in Ireland is subject to change. Always consult a qualified local employment lawyer before hiring.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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