Partner with Lerio to keep employment in Ireland legally sound — contracts, payroll and statutory benefits handled against the live rule set.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossEmployee Tax
withheld from grossEmployer taxes
on top of grossEmployer Tax
on top of grossYou can hire in Ireland through Lerio’s Employer of Record — no local entity required.
Ireland is a leading hub for international businesses, especially in technology, pharmaceuticals, finance, and professional services. With its highly skilled, English-speaking workforce and membership in the EU, Ireland provides excellent opportunities for companies looking to expand into Europe.
However, setting up a legal entity can be time-consuming and costly due to corporate registration, tax compliance, and local employment law requirements. An Employer of Record (EOR) in Ireland allows companies to hire employees quickly and legally without establishing their own entity. The EOR serves as the legal employer, while the client company manages the employee’s day-to-day work and responsibilities.
Key Benefits of Using an EOR in Ireland
Fast Market Entry – Hire employees in Ireland within weeks instead of months.
Compliance Assurance – Ensure adherence to Irish employment law, EU directives, and tax regulations.
Entity-Free Expansion – Avoid the costs and complexity of establishing a subsidiary.
Reduced Risk – Minimize legal exposure from misclassification or non-compliance.
Payroll & Tax Management – EOR handles income tax, PRSI (social insurance), and USC (Universal Social Charge) contributions.
Talent Access – Tap into Ireland’s highly skilled workforce, especially in tech and financial services.
How EOR Works in Ireland
The Employer of Record becomes the official employer and is responsible for:
Drafting and maintaining legally compliant employment contracts.
Managing payroll processing, including tax withholdings (PAYE, USC, PRSI).
Providing and administering statutory benefits, including pensions, sick pay, and parental leave.
Ensuring compliance with the Organisation of Working Time Act 1997 and other labor laws.
Managing employee onboarding, HR, and termination procedures in line with Irish law.
The client company retains full control over the employee’s role, performance, and work output.
Compliance and Employment Regulations in Ireland
Working Hours: Standard full-time is 39 hours per week. Overtime is not legally capped but must comply with rest and maximum hour regulations.
Minimum Wage (2025): €13.50 per hour for adults aged 20 and over. Lower rates apply for younger workers.
Paid Leave: Employees are entitled to 4 weeks of paid annual leave per year.
Sick Leave: Employees are entitled to 5 paid sick days per year (increasing to 7 in 2026 and 10 by 2027).
Public Holidays: 10 paid public holidays per year.
Parental Leave: 26 weeks of maternity leave, 2 weeks of paternity leave, and 26 weeks of unpaid parental leave.
Probation Periods: Typically 6 months, extendable to a maximum of 12 months.
Termination & Notice: Minimum notice periods range from 1 to 8 weeks, depending on length of service.
Employer Contributions: Employers must pay PRSI (11.05%) on most employee salaries.
Why Choose an EOR in Ireland?
Expand into one of Europe’s top business hubs without a local entity.
Stay compliant with Irish employment law, payroll, and taxation.
Hire quickly in a highly competitive talent market.
Reduce administrative and legal risks associated with cross-border hiring.
Focus on growth and operations, while the EOR manages HR and compliance.
An Employer of Record in Ireland provides a streamlined, compliant, and cost-effective way to hire top Irish talent and establish a presence in Europe—without the challenges of setting up a local legal entity.
What Lerio handles
Typical timeline
via EORStatutory benefits in Ireland, plus the supplemental coverage teams usually add.
Mandatory
Commonly added
optionalStatutory / Mandatory Benefits
Paid Annual Leave – Minimum of 4 weeks (20 working days) per year.
Public Holidays – 9 statutory public holidays (e.g., St. Patrick’s Day, Christmas).
Statutory Sick Pay (SSP) – Employees are entitled to employer-paid sick leave (increasing gradually from 3 days in 2023 up to 10 days by 2026).
Maternity Leave – 26 weeks of maternity leave, with an option for an additional 16 weeks unpaid.
Paternity Leave – 2 weeks.
Parent’s Leave – 9 weeks (paid by the state).
Adoptive Leave – 24 weeks paid, plus 16 weeks unpaid.
Carer’s Leave – Up to 104 weeks unpaid for full-time care of a dependent.
Redundancy Pay – Statutory redundancy after 2 years of service.
Pension Contributions – Not mandatory for employers to provide occupational pensions, but many do.
Common Employer-Provided Benefits
Health Insurance – Private medical insurance or subsidies.
Pension Schemes – Employer contributions to occupational pension plans.
Life Assurance / Income Protection – Coverage in case of illness or death.
Bonus / Profit-Sharing Schemes – Annual or performance-based bonuses.
Flexible / Remote Working – Especially popular post-COVID.
Wellness Programs – Gym memberships, mental health support, wellness allowances.
Paid Sick Leave (beyond statutory) – Many companies offer more generous coverage.
Professional Development – Training budgets, tuition reimbursement, certifications.
Commuter Benefits – TaxSaver commuter tickets, bike-to-work schemes.
Meal Allowances / Canteen Subsidies – Free or subsidized lunch.
Extra Paid Leave – For birthdays, volunteering, or long service.
Stock Options / Equity Plans – Common in tech and multinational companies.

