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Employer of Record Guide · Ireland

🇮🇪 EOR Guide —
Ireland

Everything you need to know about using an Employer of Record in Ireland — provider fees, compliance risks, hire speed, and EOR vs direct employment.

Low compliance riskMature EOR marketHire speed: Fast
← Ireland Overview

Employer PRSI rate

11.15% (Class A1)

Minimum wage (2025)

€13.50/hr

Minimum annual leave

20 days (4 weeks)

Income tax rates

20% / 40% (two-rate system)

Corporate tax rate

12.5% (trading income)

EOR providers active

Deel, Remote, Boundless, Oyster

Our Recommendation

EOR ideal — Ireland is the easiest EU EOR market

Ireland is the most accessible EOR destination in the EU. English-language compliance, a straightforward two-rate income tax system, and low employer PRSI (11.15%) make it significantly simpler than France, Germany, or Spain. It is the natural EU entry point for US and UK companies.

EOR provider fee range for Ireland

9–15%on top of total employer cost

Rates vary by provider, headcount, and benefits scope. Always request itemised quotes from at least three providers.

EOR vs Direct Employment

EOR advantages in Ireland

  • No Irish entity required
  • Provider handles PAYE, PRSI, USC
  • English-language — lowest compliance burden in the EU
  • Fast onboarding

EOR limitations in Ireland

  • 9–15% markup
  • Provider controls contract template
  • Less flexibility on benefits

Direct employment advantages

  • Low corporate tax (12.5%)
  • Full entity control
  • English-language compliance

Direct employment limitations

  • Limited company setup required
  • PRSI and USC administration
  • Employment law becoming increasingly employee-protective

Local Entity Options

Setting up a legal entity in Ireland.

If you outgrow EOR or prefer direct employment, these are the main legal structures available in Ireland for foreign companies.

Private Limited Company (Ltd)

Setup time

3–10d

Est. cost

$2,000

Min. capital

None

Corp. tax

12.5%

Div. WHT

25%

VAT rate

23%

Local director requiredRegistered address required

Annual obligations

  • Annual return (CRO)
  • Corporation tax return (Revenue)
  • VAT returns (bi-monthly)
  • Payroll tax returns (Revenue)
  • Beneficial ownership register (CRO)

Overview

Ireland's 12.5% corporate tax rate is Europe's lowest and a major draw for multinationals. At least 1 EEA-resident director required (or bond in lieu). Registered office in Ireland required. No minimum share capital. Company Registration Office (CRO) online filing. Tax residency determined by management and control — Ireland is popular for IP holding structures and EU headquarters. VAT registration required if turnover exceeds EUR 40,000 (services) or EUR 80,000 (goods).

Official company registry

Branch of Foreign Company (External Company)

Setup time

1500d+

Est. cost

—

Min. capital

$21

Corp. tax

12.5%

Div. WHT

25%

VAT rate

23%

Registered address required100% foreign ownership permitted

Annual obligations

  • Annual accounts of parent company (CRO)
  • Corporation tax return (Revenue)
  • VAT registration

Overview

Foreign companies can register an Irish branch (External Company). Must file parent company accounts with CRO annually. No separate legal identity. Branch profits taxed at Irish rates (12.5% trading, 25% non-trading). Must have a registered address in Ireland. Simpler to set up than a subsidiary but parent liability and account filing requirements are drawbacks.

Official company registry

Compliance Risks

Key EOR compliance risks in Ireland.

Discuss each of these with your chosen provider before signing.

PRSI classification

Medium

Pay Related Social Insurance (PRSI) class must be correctly assigned. Most employees are Class A1 (11.15% employer). Incorrect classification leads to underpayment and Revenue penalties.

Universal Social Charge (USC)

Low

USC is an additional income levy (0.5–8%) that must be withheld by the employer through payroll. Your EOR handles USC withholding as part of the PAYE system.

Collective Redundancies Act

Low

Collective redundancies (20+ employees within 30 days) require 30 days advance notice to the Minister for Enterprise.

Remote working policy obligations

Low

Ireland Remote Working legislation requires employers to have a formal remote working policy and to consider and respond formally to all remote working requests.

Cost Estimator

Estimate your Ireland EOR cost.

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Income tax brackets, social security rates, employment law, and payroll calculator.

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